Preparing for the 2025-2026 parking space levy year

19 June 2025

In preparation for the 2025/2026 parking space levy tax year, we have provided some key information which may be useful. This includes key changes to the Parking Space Levy Regulation 2019.

On this page

Due date for annual return and payment

From 1 July 2025, reminders will be sent to parking space levy customers to lodge their annual return online. A notice of assessment will be issued after submission.

Returns must be completed and a payment option selected by 1 September 2025.

Customers can:

  • Pay in full by 1 September 2025, or
  • Pay in four equal instalments: 1 September 2025, 1 December 2025, 1 March 2026 and 1 June 2026.

Residential parking spaces in Central Park, Chippendale – Regulation update

There has been an amendment to the Parking Space Regulation 2019 relevant to parking spaces located in the Central Park, Chippendale area.

To be eligible for an exemption, the parking space must:

  • be located within the mapped boundary of Central Park, Chippendale
  • be used only by a resident of Central Park.

This exemption does not extend to parking spaces classified as non-residential.

Note: this exemption applies from 1 July 2024 and can be included in your return for the following years.

How to lodge your annual return

The parking space levy online service lets you register, lodge returns and update details with ease. Opt-in to digital notifications to receive important information in a secure and timely manner.

Important regulation changes take effect from 1 July 2025, including updated exemptions and leviable district boundaries.

Information required

During the annual return process, you will be required to provide Revenue NSW with information regarding your parking space owned during the previous tax year.

When lodging your annual return, we may ask you for the following information:

  • your contact details including phone number and email address
  • how many parking spaces you own
  • documents supporting exemptions claimed
  • details of ownership changes.

Amendments to the Parking Space Levy Regulation 2019 – effective 1 July 2025

Amendments to the Parking Space Levy Regulation 2019 will take effect from 1 July 2025. These changes are aimed at improving clarity and ensuring the consistent application of the levy.

Most changes will apply to annual returns submitted from 1 July 2026, covering the 2025-26 financial year. However, the change to the exemption for residential parking spaces in the Central Park, Chippendale is effective from 1 July 2024.

Key changes

Click on the below headings for brief outlines on the key changes:

Multi-vehicle parking spaces

New definition and rules for calculating the number of spaces that accommodate more than one vehicle, such as wide bays and mechanical stackers.

Exemption eligibility clarified

To be exempt, spaces must be both ‘set aside’ and ‘used’ for the exemption purpose.

New exemption: casual service providers (Clause 8A)

Up to 10 spaces per premises can be exempt if set aside and used exclusively by persons providing services to the premises. For example, tradespersons.

Updated exemption: service and delivery vehicles (Clause 8(1)(h))

Applies to spaces used without charge, by vehicles providing services or making deliveries from the premises. The exemption applies to a maximum of 10 parking spaces.

Updated exemption: Public Benevolent Institutions (Clause 8B)

Must be registered with the Australian Charities and Not-for-profits Commission (ACNC). May be exempt if used at no cost by staff delivering services, or patrons accessing those services.

New exemption: Central Park residential parking (Clause 8C)

Applies from 1 July 2024. Spaces must be within the mapped area and used by residents. This exemption does not extend to parking spaces classified as non residential.

Signage requirements (Clause 8D)

All exempt spaces must be clearly signposted or meet signage requirements issued by the Chief Commissioner.

Updated exemption: mobility parking (Clause 8(2A))

Must comply with Australian Standards 2890.6:2022, Parking facilities, Part 6: Off-street parking for people with disabilities or the equivalent standard in force when the parking space was set aside.

Clarification: unleased tenant parking (Clause 8(4)(b))

Applies to spaces at commercial premises unavailable to the public, staff or current tenants.

Customer facing businesses (Clause 8(5))

Spaces must be actively used by customers during their visit (for example, while dining or shopping).

Boundary update: Chatswood (Schedule 1))

Revised district map makes a minor boundary change.

What you need to do

These changes may affect your levy liability or eligibility for exemptions. To remain compliant from 1 July 2025, please ensure you:

1. Review the way your parking space is used

Confirm how each space is used and whether it aligns with the updated exemption requirements.

2. Check signage

Ensure exempt spaces are clearly marked or plan to meet new signage requirements from 1 July 2025.

Keep an eye on the exemptions page for further updates.

3. Confirm exemption eligibility

Reassess each exemption currently claimed and compare it with the updated criteria. Keep an eye on the exemptions page for further updates.

4. Audit multi-vehicle and stacked parking spaces

Calculate the number of all spaces in accordance with the new definition.

5. Update records and return data

Ensure your records reflect the correct number and type of parking spaces so your annual return is accurate from July 2026.

6. Apply for new exemptions

If eligible, apply the Central Park exemption in your 2024–25 return (due by 1 September 2025).

7. Notify staff and service providers

Let tenants, strata managers and contractors know if space usage or access conditions will change.

Need more information?

For a full overview of the changes, please visit the Transport for NSW website.

To check exemption eligibility and requirements, visit the Parking Space Levy exemptions page.

If you require further information please contact by emailing parkingspacelevy@revenue.nsw.gov.au or phoning 1300 241 869.