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Respond to a notice of investigation for parking space levy
If Revenue NSW sends you a notice of investigation for parking space levy, you’ll need to update your levy details and upload any requested documents using Parking Space Levy Online Services.
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What is a notice of investigation?
The compliance program for parking space levy includes investigations to ensure parking space owners are paying the correct amount of levy.
If you are selected for a compliance review, we will send you a notice of investigation. This notice:
formally confirms that an investigation has begun
tells you what information we need from you and how to provide it
when the requested information needs to be provided.
You will be given sufficient time to respond to a notice of investigation. The notice will clearly show the due date for your response. It is important that you meet the deadline stated in the notice, as failing to respond may result in penalties.
If you cannot provide the required information by the due date, you should contact the case officer using the contact details provided on the notice to discuss your situation.
What happens if you do not respond
If you do not respond to the notice of investigation by the due date provided, Revenue NSW will:
reassess your liability based on the parking space levy information available to us, and
issue an assessment notice for the relevant tax years.
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.
Enter your client ID and correspondence ID for parking space levy
Select Continue
Your client ID and correspondence ID can be found at the top of your most recent correspondence from Revenue NSW. If you are new to parking space levy and don’t have these details, you will need to register for parking space levy.
2
Enter your submitter details
The details you provide on the ‘Submitter details’ screen are used to identify you when updating or making changes to this client ID. These details will not update your Revenue NSW contact details.
Enter your name, email address and contact number
Select Continue
3
Upload your documents
On the ‘Overview’ screen, select Upload documents
Select Yes or No to confirm whether the document(s) you are uploading are requested by Revenue NSW
Enter your reasons for uploading the document(s) in the text field provided
Go to Select files and upload the supporting document from your device
Select Submit
You can upload up to 5 files at a time. To upload more than 5 files, repeat step 3.
On the ‘Overview’ screen, select Lodge annual return
Read the information in the ‘Declaration’ pop-up window. Select I agree if you agree to the declaration.
On the ‘Lodge annual return’ screen, select:
Current tax year return to lodge a return for the current tax year
Prior tax year returns to lodge a return for a previous tax year 1
Read the information in the ‘Adding new properties’ pop-up window. 2
Select Yes if you want to proceed
Select Cancel to go back to the previous screen
If you chose Prior tax year returns, select the tax year for which you are lodging the return.
1 If you select ‘Prior tax year returns’, you cannot submit annual return details for multiple tax years in a single lodgement. You must lodge a separate annual return for each tax year that you wish to submit details for. Annual returns can only be lodged for the past four tax years. 2 To add or remove a property, ensure to lodge the return for the first tax year that begins after the settlement date.
2
Begin annual return
Read the information on the ‘Before you begin’ screen.
Select Next to declare all of the following:
you are the property owner or an authorised representative
you have been given the opportunity to read the Revenue NSW privacy collection notice and privacy policy
all information you will provide is true and correct.
3
Manage properties
On the ‘Property details’ screen, review your property details to check if they are up to date. If your property details are correct, go to step 6.
If you own leviable property that is not listed in the table:
Select Add property
Enter the Land titles office ID or Valuer General property ID, then select Retrieve address
Enter the property settlement date and number of parking spaces on the property
Select Save
If you have sold any property that is listed in the table:
Mark the circle next to the sold property, then select Sold property
Enter the Purchaser name (optional) and property settlement date
Tick the acknowledgement box, then select Save
If there is property incorrectly listed that you have never owned:
Mark the circle next to the property, then select Remove property
Select Yes to confirm that you want to remove the property
If the number of parking spaces listed for the property is not correct:
Mark the circle next to the property you want to update, then select Edit property
Enter the number of parking spaces, then select Save
4
Manage exemptions
If you do not need to claim or manage any exemptions, go to step 7.
Mark the circle next to the property you want to manage exemptions for.
Select Manage exemptions. If an existing exemption has been applied, review the details for the exemption claim.
If you want to apply for an exemption:
Select Add to add a new exemption type
Select the Exemption type from the drop-down menu
If it is an Exemption, enter the number of Exemption spaces that applies to the exemption type
If it is a Concession, enter the total dollar amount that you are claiming in the Concession amount field 3
Select Save
If you want to remove an exemption you are no longer eligible for:
Mark the circle next to the Exemption you want to remove, then select Delete
Select Yes to confirm that you want to remove the exemption
Once you confirm that your property and exemption details are up to date, select Next at the bottom of the ‘Property details’ screen.
Review the amount shown next to ‘Tax assessed’. This is the levy amount you may need to pay, although this amount may change depending on the outcome of the investigation.
If you are responding to a notice of investigation, the option to pay in full will be pre-selected. 4
At the bottom of the ‘Payment method’ screen, select Next
4 This means that any outstanding levy amounts will need to be paid in full. However, you do not need to pay immediately. You will need to pay the levy after an assessment notice is issued at the end of the investigation.
6
Manage communication preference
Review your information on the ‘Communication preference’ screen
If you want to update your communication preference details:
Select Edit communication preference
Choose from either Email or Post for communication method
If Email is selected, review your Email address and Name details. Update this information if needed. 5
If Post is selected, review your Postal Address and update this information if needed.
Select Save
At the bottom of the ‘Communication preference’ screen, select Next
5 If you select email, we’ll send a verification email. You must confirm your email address using the link provided before it can be used for Revenue NSW communications.
7
Review and submit
Review the information for your annual return to ensure they are correct
Tick each checkbox to confirm that you have read, understood, and agree to each declaration
Select Submit
What happens after you respond to the notice
The case officer will review the information you have provided and may contact you to:
clarify information
discuss any issues
request more supporting information and advise when it is due.
An investigation may result in one of the following outcomes:
no further action – no errors were found
assessment notice issued with update in payment due – errors were identified, and the amount of levy you owe has changed (this may increase or decrease)
assessment notice issued with a refund due – you have overpaid and are entitled to a refund.
We will send you written communication explaining the outcome of the investigation.
If you do not agree with Revenue NSW’s assessment
You can lodge a formal objection with Revenue NSW if:
you have provided all relevant information, and
you believe our decision about your levy doesn’t align with the legislation or guidelines.
You must lodge the objection, together with your reasons and supporting evidence, within 60 days of the date your assessment notice was issued.
You must still pay the levy amount listed on your assessment notice by the due date, even if you have lodged an objection. Interest will be charged on any overdue amounts which may not be remitted.
If your objection is successful, you will be reassessed. During a reassessment:
any payments you have already made will be reflected in your new assessment notice, and
if you have overpaid, a refund will be issued.
Interest and penalty charges
Owners of leviable parking spaces are required to meet all parking space levy obligations. Revenue NSW may charge interest and penalties under the Taxation Administration Act 1996 if you do any of the following:
do not keep your contact information and property details up to date
do not pay the full levy amount by the due date listed on your assessment notice
provide information that is false or misleading
deliberately avoid our requests for information.
The amount charged will depend on the investigation outcome and the circumstances around any overdue levies.
The information collected is necessary for Revenue NSW to assess your liability for parking space levy.
This information may be provided to third parties with your consent, or as required, or permitted by law. We will correct or update your personal information at your request.
If you are currently being investigated, contact your assigned Revenue NSW case officer. Their contact details are on your notice of investigation letter.
If you have a general question about using Parking Space Levy Online Services, you can contact us.