Listen

Parking space levy legal resources

Access parking space levy legislation, rulings, court case summaries, and other documents that clarify the position of the Chief Commissioner of State Revenue.

Parking Space Levy Act 2009

Establishes the legislative framework for the administration and compliance of parking space levy in NSW.
Parking Space Levy Regulation 2019

Provides detailed provisions to give effect to the Act, including exemptions, leviable areas, and administrative processes. 
Taxation Administration Act 1996

Sets out the framework for assessing, investigating, reviewing and enforcing NSW taxes.
Legislative guidelines

Guidelines for parking space levy that are issued under legislation administered by Revenue NSW.
Revenue rulings

Official decisions that clarify Revenue NSW's interpretation of parking space levy law.
Case summaries

Judgements made in parking space levy cases against the Chief Commissioner of State Revenue.
Commissioner's practice notes

Summaries of cases regarding assessments or decisions made by the Chief Commissioner of State Revenue.
Government Gazette No. 238

This edition of the Gazette includes the official notice of parking space levy rates for the 2025-26 tax year.