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Taxes, duties, levies and royalties
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    How to meet your obligations and make payments.

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    Paying tax on property you own.

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    Calculate and lodge tax on the wages paid by your business.

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    For businesses that provide health benefits to contributors.

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    Providers of general and life insurance pay a duty.

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    Aims to reduce traffic congestion in Sydney's busiest areas.

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    Surcharge fees that apply to residential land.

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    Duty applies to some vehicle registrations and transfers.

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    Applies to authorised taxi and booking service providers.

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    We collect funds to support emergency services in NSW.

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    How government and the private sector compete

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  • Definitions
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In this section
  1. Pay
  2. Compliance
  3. Exemptions
  4. Definitions

Definitions

Who pays

Under Section 8(3) of the Parking Space Levy Act 2009, "A person who, as at 1 July, is the owner of a car space in a leviable district is liable to pay the levy unless alternative arrangement with the lessee is in place".

As the owner, you are liable to pay the levy even if you don’t use it. This includes if you:

  • rent or sub-let out the space
  • allow someone else to use the space with or without charge
  • do not use the space and it is not open to the public.

What counts as a parking space?

Parking space is defined in the Parking Space Levy Act 2009 as any space within the leviable district used or set aside for parking of vehicle, including vacant land.

Where an unmarked space is used, the number of liable spaces is determined by dividing the total area (in square metres) by 18 square metres. This formula takes into account access and exit lanes.

The levy does not apply if the space is part of the carriageway of any road or street open to or used by the public.

Certain types of parking spaces are exempt from the parking space levy.

  • Previous
    Exemptions
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