How to meet your obligations and make payments.
Paying tax on property you own.
Calculate and lodge tax on the wages paid by your business.
Calculate and pay transfer (stamp) duty on purchases.
We collect and audit mineral resources royalties.
We collect gaming and wagering taxes.
For businesses that provide health benefits to contributors.
Providers of general and life insurance pay a duty.
Aims to reduce traffic congestion in Sydney's busiest areas.
Surcharge fees that apply to residential land.
Duty applies to some vehicle registrations and transfers.
Applies to authorised taxi and booking service providers.
We collect funds to support emergency services in NSW.
How government and the private sector compete
You may be eligible to apply for an exemption from the parking space levy for parking spaces set aside for the following exemption categories.
Car space must be:
If available, bicycle racks must be permanently fixed to the ground.
Car space is owner occupied and within the building:
Car space is on adjoining premises:
Car space is within the building and property tenanted:
Car space must be:
A valid Mobility Parking Scheme (MPS) permit must be displayed in the vehicle.
Car space must be:
If the building has a designated loading dock, supporting evidence must be provided if a car space is still being used for the same purpose.
Car space must be:
Examples of services using the car space will need to be provided.
Car space must be:
If the car space is included in the lease agreement, the owner cannot claim the exemption as there is a charge to use the car space. The owner must provide a copy of the lease agreement to show whether or not the car space is included.
Car space must be:
If the car space is included in the lease agreement, the owner cannot claim the exemption as there is a charge to use the car space. The owner must provide a copy of the lease agreement to show whether or not the car space is included.
Car space must be:
The owner of the vehicle must be the owner or occupier of the premises.
Car space must be:
If the building is owned by a charity and sub-leased, the car space is not exempt as there is a charge involved.
You may be entitled to an exemption from the parking space levy for parking spaces in Category 2 districts as follows.
Car space must be:
See the Retail Leases Act 1994 for the definition of retail and the required categories.
Car spaces designated for employees are exempt at the following shopping centres:
Car space owned by a hotel/motel must be:
Car space owned by a service apartment must be:
Car space must be:
Car space must be:
Car space must be:
For example, car yards, rental car vehicles, car washes, business servicing vehicles.
For example, hearse, funeral Coaches, clients and guests of clients of a funeral parlour.
For example, car yards.
An unleased tenant's parking space is one that:
The exemption may be claimed for the number of days the parking space:
During this period when the lot or office space is untenanted, the parking space cannot be offered to anyone otherwise the parking space will become liable.
The "unlet/unused" exemption applies to parking spaces that remain vacant or unused despite the property being advertised for lease. The owner will need to provide evidence to show attempts to lease out the property eg real estate listing.
The exemption does not apply to parking space/s intentionally left vacant or unleased.
The Regulation defines an unused casual parking space as one that is set aside for use by the public for the parking of motor vehicles (eg by a car park operator) but remains unused for that purpose.
Records must be maintained on a daily basis detailing both the number of spaces available and the number used for casual parking.
The Chief Commissioner has set out guidelines for unused casual parking space with approval of the Minister of Transport in accordance with Section 12(1)(b) of the Parking Space Levy Act which provides guidance as to whether a parking space is or is not exempt from PSL as an unused casual parking space.