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Find out about Revenue NSW’s compliance program for parking space levy that helps to ensure liable parking space owners are paying the correct levy amount. Learn about the compliance activities and what to do if you are selected for an investigation.
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Compliance means following the laws and reporting requirements set by Revenue NSW. The parking space levy compliance program ensures liable owners are paying the correct amount of parking space levy. Not complying with parking space levy laws may lead to interest and penalty charges, investigations, and in serious cases, legal action.
Aims of the parking space levy compliance program
Revenue NSW relies on your honesty to voluntarily self-declare and comply with your parking space levy obligations.
The compliance program for parking space levy aims to:
encourage and assist you to comply by providing information and tools
detect and deter non-compliance by taking a targeted, risk-based approach
provide a level playing field and minimise disruption to you and your business.
Compliance activities for parking space levy
We ensure compliance for liable owners by using the following strategies:
using data to ensure exemptions are claimed correctly
engaging with property owners to educate them on their responsibilities
conducting field audits, which include investigating property owners, to validate their methods for determining exemptions
investigating registered customers who appear to have overstated their exemptions, including those who continually claim large exemptions
identifying and contacting liable owners who have not registered for parking space levy.
How customers are selected for investigation
Common reasons why customers are selected for investigation include:
not registering liable car spaces located in leviable districts
failing to lodge an annual return by the due date (1 September)
paying the levy without lodging an annual return
incorrectly claiming exemptions
failing to notify us when a car space is sold
claiming a residential exemption when sub-leasing residential car spaces.
How customers are informed of an investigation
We will send you a notice of investigation letter that:
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.
If you have any questions, contact your case officer. Your case officer’s contact details are on the notice of investigation letter.
What to do if you receive a notice of investigation
When you receive a notice of investigation letter, we expect you to:
respond to the notice of investigation by the due date on the letter
provide timely and accurate responses
provide the documentation and information requested in the letter
be honest if you think you have made a mistake with your parking space levy obligations
be courteous and respectful to your case officer.
How to respond to a notice of investigation
To respond to a notice of investigation letter, you will need to upload supporting documents and lodge an annual return through Parking Space Levy Online Services. Read more about how to respond to a notice of investigation letter.
Due date to respond to a notice of investigation
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 to the notice of investigation
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.
What happens during a parking space levy investigation
We understand that parking space levy laws can be complex and errors may occur.
During our investigation, we will help you understand your parking space levy obligations which are detailed in the notice of investigation.
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.
What happens after an investigation
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.
Paying your assessment notice
If your assessment notice shows that you need to pay the levy, payment is due 21 days after the notice is issued.
You must still pay the levy amount listed on your initial assessment notice by the due date, even if you have requested a reassessment or lodged an objection. Interest will be charged on any overdue amounts.
Need extra help?
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 our compliance activities, you can contact us.
