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Find out what happens if your parking space levy is overdue in NSW. Learn how interest is charged, and the options available to manage your debt and avoid recovery action.
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If you own a parking space in NSW that is liable for parking space levy, you are legally required to pay your levy on time.
If your parking space levy is overdue, Revenue NSW may take various actions to recover the debt, such as:
issuing reminder notices
charging interest on overdue levies
commencing debt recovery
taking legal action (if the levy remains unpaid for an extended period).
To resolve overdue parking space levies, you can pay overdue amounts in full at any time using any of the available payment options. If eligible, you may be able to pay overdue levies in a tax debt instalment plan.
Revenue NSW is dedicated to helping you settle your overdue levies. If you are experiencing financial hardship, you can contact the Tax Debt team to discuss your options.
Overdue levy recovery process
Revenue NSW takes a number of steps if a parking space levy return is not lodged or the levy is not paid on time.
If you enter into a tax debt instalment plan, interest will be calculated upfront based on the agreed payment term and added to your final instalment. Further recovery action will be paused while you meet the terms of your arrangement. The recovery process ends once the debt is resolved.
1
Annual return and assessment notice
If you lodge your annual return by 1 September, you can choose to:
pay in full by 1 September, or
pay in four instalments due on 1 September, 1 December, 1 March, and 1 June.
Parking space levy assessment notices are issued every year that you own leviable parking spaces.
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.
2
When your levy becomes overdue
Your levy becomes overdue if you:
do not pay the full amount by the due date listed on your assessment notice, or
miss or underpay an instalment under your quarterly instalment plan.
If your levy is overdue, you will be:
charged daily interest on the unpaid levy amount, and
referred to Revenue NSW’s Tax Debt team.
3
Debt recovery begins
Interest on overdue parking space levy continues to accrue daily at a variable interest rate until payment is made in full.
The Tax Debt team will attempt to contact you using contact details available to Revenue NSW. They will try to help you resolve the overdue levy and discuss available payment options.
If you have not met your obligations under section 9 of the Parking Space Levy Act 2009, Revenue NSW may not have the information required to contact you about your overdue parking space levy.
4
Legal notice issued
If your debt remains unpaid and you have not entered into a tax debt instalment plan, we may send you a Notice of Intended Legal Action.
This notice requests that you pay the debt within 14 business days from the date it is issued.
5
Legal action commences
If you do not pay by the due date on the Notice of Intended Legal Action, we may take legal action to recover the overdue levy.
Interest charges on overdue levies
Revenue NSW charges interest on overdue levy amounts if you:
do not pay the full amount by the due date listed on your assessment notice, or
miss or underpay an instalment under your quarterly instalment plan.
You are legally required to keep your property ownership and contact details up to date with Revenue NSW.
If the contact details you have given Revenue NSW are no longer current and we send notices to your previous address, you will still be responsible for any interest charges.
If your parking space levy is overdue, you can pay it in full at any time. Learn about the various ways you can pay your parking space levy.
Revenue NSW also offers instalment plans for overdue levies to eligible customers.
All instalment plans for overdue levies incur interest, which is charged at a daily rate.
Contact the Tax Debt team to learn more about instalment plans for overdue parking space levies, including guidance on how you can set one up.
If you are experiencing financial hardship
Revenue NSW is dedicated to helping you settle your debt.
If you are going through financial difficulties, you can contact the Tax Debt team to discuss your options. We will take the time to understand your circumstances and work with you to find payment options best suited to your personal situation.
If you can’t pay your overdue levy
In limited circumstances, we may offer an instalment plan that extends into the next tax year for overdue parking space levies.
These circumstances are generally limited to customers who will not be liable for parking space levy in the upcoming tax year. This commonly applies to customers who have sold their leviable parking spaces.
If you believe you are unable to pay your overdue levy in full before 1 July of the next tax year, you should contact us to discuss your individual circumstances.
How hardship decisions are made
Our decisions are governed by the Revenue NSW Hardship Policy, which has been developed in accordance with our Customer Commitments. This policy explains the service standards you can expect from us and how we make decisions in cases of financial hardship.
Applying to the Hardship Review Board
The Hardship Review Board (the Board) is a statutory body that reviews certain decisions made by Revenue NSW.
The Board can consider matters relating to levies for natural persons only. It cannot review applications involving property that is partly or wholly owned by an organisation or company, or that is held in trust.
Depending on the type of debt, the Board may direct Revenue NSW to take certain actions including:
waiving or writing off the debt (in full or in part)
allowing Revenue NSW to continue recovery action
setting up a payment plan.
If you are experiencing financial hardship, we recommend speaking with Revenue NSW’s Tax Debt team first. Depending on your circumstances, payment plans or other arrangements may be available, without needing to apply to the Board.
Visit Hardship Review Board for more information, including how to apply for a hardship review and how to contact the Board.
Revenue NSW may start a court case by lodging a Statement of Claim (claim) against an entity, such as an individual, corporation or trust. A Statement of Claim is a formal court document stating that money is owed.
Revenue NSW may issue a Creditor’s Statutory Demand letter to a registered company.
If a response is not received within 21 days after service of the demand, we may commence proceedings in the Court seeking orders to wind up the company.
If the company is wound up, a liquidator is appointed to manage the company’s assets and financial affairs.
Revenue NSW may issue a notice under section 46 of the Taxation Administration Act 1996 to any third party that holds money on behalf of the property owner or entity. This notice requires the third party to pay the amount owed to Revenue NSW.
