Visit the key dates for payroll tax webpage and schedule these dates in your calendar to avoid missing lodgement dates and additional costs associated with late lodgement.
Learn more about becoming a shared equity partner approved by the Chief Commissioner of State Revenue, to support home buyers in purchasing property in NSW.
For annual returns for the 2027 tax year (due on 1 September 2026) - the updated exemption criteria apply.
For annual returns for previous tax years (before 1 July 2025) - the previous exemption criteria still apply.
Parking space levy exemptions overview
All leviable parking spaces in parking space levy districts are liable for the levy unless an exemption applies.
A leviable parking space may be excluded from the levy if it meets certain exemption criteria set out in Parking Space Levy Regulation 2019, such as parking spaces used for specific purposes.
Exemptions for the current tax year are assessed based on how the parking space was used during the previous tax year.
For example, to receive an exemption in the 2027 tax year (for annual returns due by 1 September 2026), the parking space must have been used for an exempt purpose during the 2026 tax year (from 1 July 2025 to 30 June 2026).
You can apply for an exemption if your parking space meets the eligibility criteria for that specific exemption.
Understanding the eligibility criteria
You are responsible for ensuring you meet all criteria for any exemptions you claim.
contact us if you're unsure about your eligibility.
When you need to apply
You can apply for an exemption when you lodge your annual return. Annual returns for parking space levy are due by 1 September each year.
During the lodgement process, you will be required to provide Revenue NSW with information regarding the use of your parking space during the previous tax year.
If you do not lodge a return, an assessment notice may be issued with no exemptions applied. This assessment notice may include interest and penalty tax for failing to lodge a return by the due date.
Available exemptions differ based on district category
The leviable districts for parking space levy are divided into the following two categories:
Category 1 districts - Sydney CBD (including Central Park precinct), and North Sydney.
Category 2 districts - Bondi Junction, Chatswood, Parramatta, and St Leonards.
The leviable districts are located within defined mapped areas of the suburbs listed above. Use the Parking Space Levy Property Lookup Tool to check whether your parking space is in a leviable district.
Certain exemptions apply to both Category 1 and Category 2 districts, and some are exclusive to Category 2 districts.
Exemptions that apply to all leviable districts
A leviable parking space in a Category 1 or Category 2 district may be exempt if during the preceding tax year it was:
set aside and used exclusively for one or more of the following purposes, and
clearly signposted.
Choose an exempt purpose below to see the eligibility requirements.
To be eligible for this exemption, the parking space must be:
exclusively set aside and used for loading/unloading goods or passengers, and
clearly signposted as 'Loading/Unloading only'.
The exemption does not apply if the parking space can be used by vehicles for any purposes other than loading or unloading of goods or passengers.
Example of where the exemption may apply
A building owner has set aside a space for use only by couriers who are delivering goods to building tenants. The space is clearly marked ‘Loading/Unloading Only' and the building owner monitors its use.
Example of where the exemption would not apply
Mr Klose owns a parking space in the basement of the building in which he works. He parks there every day. He often has to deliver files to various clients and contractors during the week. In order to deliver the files, Mr. Klose loads and unloads these files to and from his parked car.
This parking space is not exempt from the levy, as the vehicle is parked in the space at times other than when the files are being loaded or unloaded.
Before 1 July 2025 (for annual returns due before or on 1 September 2025)
To be eligible for this exemption, the parking space must be:
exclusively set aside for parking by persons who provide services to the premises on a casual basis, and
clearly signposted (e.g. with wording such as ‘Courier Parking Only’).
From 1 July 2025 (for annual returns due by 1 September 2026 and subsequent years)
To be eligible for this exemption, the parking space must be:
exclusively set aside and used for parking by individuals who provide services on a casual basis to the premises, or common property if part of a strata scheme
used for short-term or one-off service providers (e.g. cleaners, tradespersons)
not used by regular staff or long-term contractors
clearly signposted (e.g. with wording such as ‘Service provider parking only’ or ‘Courier parking only’).
From 1 July 2025 (for annual returns due by 1 September 2026 and subsequent years), this exemption is limited to a maximum of 10 spaces per premises.
Example of where the exemption would apply
Mr Rhodes owns a small office block and has set aside a parking space at the rear of the building for use by maintenance people required to attend to a call at the building. This space is clearly marked ‘Maintenance or Service Vehicles Only’, and the building manager ensures no one else parks there.
Example of where the exemption would not apply
Mr Herschell owns an office and parking space leased to XYZ Pty Ltd. The company allows a contractor to use the space two days per week.
To be eligible for this exemption, the parking space must be:
set aside and used exclusively for employees of a retail shop working on-site at the centre.
This exemption only applies to the specific shopping centres and parking spaces listed in Schedule 2 of the Parking Space Levy Regulation 2019, and is subject to the boundary limitations set out in that Schedule.
To be eligible for this exemption, the parking space must be:
exclusively set aside and used for displaying or storing vehicles for sale or hire
not used for general parking
clearly signposted (e.g. using wording such as ‘For sale’ or ‘Display vehicle’).
Examples include parking spaces at car yards used to display or store vehicles for sale, and parking spaces at car rental premises used to display or store vehicles for hire.
Exemption that applies to Central Park precinct only
From 1 July 2024, an exemption is available exclusively to residential parking spaces located within the Central Park precinct in Chippendale.
To be eligible for this exemption, the parking space must have met the following criteria during the preceding tax year:
This exemption was introduced on 1 July 2025 and can be applied to eligible parking spaces from 1 July 2024.
Signage requirements for all exemption types
From 1 July 2025, all exempt parking spaces must be clearly signposted to show their intended purpose. The signage must be clear, easily understood, and meet the standards outlined by the Chief Commissioner.
The Chief Commissioner encourages the use of practical judgment when designing signage to ensure it:
is visible and legible to anyone using or inspecting the space
is prominently positioned near or at the parking space
uses unambiguous language and symbols.
Supporting information and documents
When you apply for an exemption, you may need to provide extra information or documents to support your claim.
Supporting documents may include (but are not limited to):
residential or commercial tenancy agreement
current and historical tenancy list
evidence such as utility bills, phone bill, home/contents insurance
photograph of the mobility permit being displayed/used
current and/or historical lease, if the premises is subject to a lease agreement
map of the floor plan, DA approvals and strata management agreements
evidence to show attempts to lease out the property (e.g. real estate listing)
evidence that the owner of the vehicle is the owner or occupier of the premises
evidence of the services being provided to the premises or building
vehicle registration details
photographs of the building’s car parking entrance and signage
photographs of signage promoting casual parking to the public
parking management system records showing the total number of casual parking spaces, including spaces unused on each day
contracts with car parking management companies.
Revenue NSW conducts compliance audits and investigates tax and levy liabilities. You may be contacted at a later date to provide additional information.
Do not upload personal documents to keep your sensitive information safe
Revenue NSW is bound by the Privacy and Personal Information Protection Act 1998 (PPIP). We are committed to protecting your personal information, so please do not upload documents which include sensitive details including:
credit card details
bank card details
bank account numbers
tax file numbers
personal and health information not required for tax administration.
To apply for an exemption, you will need to lodge an annual return in Parking Space Levy Online Services. You can lodge a return for the current tax year or up to 4 previous tax years.
