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If you own a parking space in a leviable district, you must lodge an annual return by 1 September each year. Learn how to lodge your return online and what information you need to provide.
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You can lodge an annual return online for the current tax year and the last 4 tax years.
If you need to lodge for more than one year, you must lodge a separate return for each tax year.
The tax year for which you are lodging a return is called the 'relevant tax year'.
When to lodge an annual return
If you owned any leviable parking spaces on 1 July, you must lodge an annual return by 1 September that year.
If you do not lodge your return by 1 September, an estimate assessment may be issued without any exemptions applied.
This assessment may include interest and penalty tax for failing to lodge by the due date. The full amount will be due within 21 business days.
What information you need to provide
When lodging an annual return, you must:
1
Declare all leviable parking spaces you owned on 1 July
You must declare how many leviable parking spaces you owned on 1 July of the relevant tax year.
This includes reporting any changes that affected your property ownership on 1 July, such as:
properties acquired on or before 1 July
properties sold on or before 1 July.
2
Report on how the parking spaces were used
You must provide details about how your leviable parking spaces were used between 1 July and 30 June of the previous tax year if you are applying for exemptions.
3
Upload supporting documents for exemptions (if applicable)
During the lodgement process, you may be asked to submit documents to support your application for any exemptions you have claimed. The types of supporting documents you need to provide depend on the specific exemption you are claiming.
Update your parking space levy details (if applicable)
When lodging your annual return, you can:
add or remove exemptions
add or remove properties *
update your contact details
update your communication preferences
select a payment option
* To add or remove a property, ensure you lodge the return for the first tax year that begins after the settlement date.
If you need to update your contact or address information after the annual return has been lodged, you can submit a Change of Details (COD) in Parking Space Levy Online Services.
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.
You must lodge a separate annual return for every tax year you own a leviable parking space. In Parking Space Levy Online Services, you must enter information in relation to the tax year you have selected.
If the information you enter does not relate to the tax year you have selected, you may receive an error message and be directed to:
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
Navigate menu and select tax year
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.
4
Begin annual return
Read the information on the ‘Before you begin’ screen.
Select Next to declare that:
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, and
all information you will provide is true and correct.
5
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
6
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
Go to Select files and upload the supporting document from your device. 4
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
At the bottom of the ‘Payment method’ screen, select Next
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.
9
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
Video: Lodging an annual return
This video explains how to lodge an annual return for the current tax year on Parking Space Levy Online Services.
How to update your information after a return is lodged
If you need to update your information after your annual return has been lodged, you can make the following updates on Parking Space Levy Online Services:
update your personal information
upload supporting documents.
Open the headings below for step-by-step instructions on how to make these updates.
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
Navigate menu
On the ‘Overview’ screen, select Change of details
To update Name details, go to step 4
To update Postal address, go to step 5
To update Contact details, go to step 6
To update Communication preference, go to step 7
4
Update name details
Select Name details
Select Edit name to update the name details listed
Enter the Name, Trading name (optional) and any Comments (optional) you may have
Select Save
5
Update postal address
Select Postal address
Choose the Postal address format from the drop-down menu
Enter your postal address details in the fields provided
Select Save
6
Update contact details
Select Contact details
To edit an existing contact:
Mark the circle next to the contact and select Edit contact
Update details in the contact fields as needed
If the email address is your preferred communication method, tick the checkbox
Select Save
To add a new contact:
Select Add new contact
Enter details for the new contact in the fields provided
If the email address is your preferred communication method, tick the checkbox
Select Save
To delete an existing contact:
Mark the circle next to the contact and select Delete contact
Select Yes to confirm that you want to delete the contact
7
Update communication preference
Select Communication preference
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. 1
If Post is selected, review your Postal Address and update this information if needed.
Select Save
1 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.
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.
What happens after you lodge a return
Depending on the information included in your lodgement, some returns will be processed straight away, while others may require a more detailed review by Revenue NSW before an assessment is issued.
If you do not provide the requested information or documentation by the due date:
we will process your return based on the information available to us, and
any exemptions or concessions that you claimed may not be applied.
If you need to pay the levy after your return has been processed, an assessment notice will be sent via your preferred communication method – either by email or post. The assessment notice is issued based on the information self-reported in the return. The assessment will confirm the levy amount you are required to pay for the tax year.
If your assessment doesn’t seem correct
Annual returns are due by 1 September each year. If you find an error on your assessment notice after 1 September, you should lodge a new return if any of the following apply:
we do not have the correct number of parking spaces on record
your assessment includes a property you have sold and you have not yet advised us of the sale
you are entitled to an exemption that hasn’t been claimed
you have new information that Revenue NSW has not considered yet.
If you do not agree with our decision
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 initial assessment notice by the due date, even if you have lodged a new return or submitted a formal objection. Interest will be charged on any overdue amounts.
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
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.
