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Learn what actions can be taken when there is a potential issue with your parking space levy assessment, including how to request a reassessment and lodge a formal objection.
Depending on the issue, a reassessment may be the most suitable option, as some matters can be resolved through a straightforward recalculation.
This may apply, for example, if we do not have the correct number of parking spaces on record, or if your assessment includes a property you have sold and have not yet advised us of the sale.
In these circumstances, you can provide the updated information by submitting a new annual return so we can correct the assessment.
If you’re not satisfied with the outcome of the reassessment, you can then proceed to lodge an objection.
When to request a reassessment
You should request a reassessment 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.
Where a request for a reassessment is received without new information, your assessment will not change. If there are no changes or updates to your details and you are not satisfied with your assessment outcome, you may lodge an objection instead.
Deadline for requesting a reassessment
If you are lodging a return for a reassessment, ensure you submit your return before the due date on the assessment notice.
You must still pay the levy by the due date
You must still pay the levy amount listed on your initial assessment notice by the due date, even if you are lodging a return to request a reassessment. Interest will be charged on any overdue amounts which may not be remitted.
How to request a reassessment
Simply lodge a return through Parking Space Levy Online Services. This is often quicker than the formal objection process and may be all you need to resolve your concern.
Read more about how to lodge a return in Parking Space Levy Online Services.
When to lodge a formal objection
You can lodge a formal objection if:
you've provided Revenue NSW with all relevant information, and
you believe our decision about your levy doesn't align with the legislation or guidelines.
If your parking space levy details need to be changed or updated (such as providing new information on your eligibility for an exemption), you should request a reassessment.
Deadline for lodging an objection
You must lodge an objection within 60 days of the date that your assessment notice was issued, or the decision being made by Revenue NSW. Objections lodged outside of this timeframe may not be considered.
In exceptional circumstances, you can request an extension of the 60 day timeframe by sending an email to objection@revenue.nsw.gov.au stating the reasons why you failed to lodge your objection on time.
You must still pay the levy by the due date
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.
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 will receive confirmation of your objection outcome in writing. If your objection is successful, we may:
reassess your liability
apply any relevant exemptions
apply any existing payments you have already made to the new assessment
refund any credit balance.
If you are due a refund, you will need to request a refund in Parking Space Levy Online Services.
External reviews
You can request an external independent review when:
Revenue NSW disallows your objection and you disagree with this decision, or
you have not received a response from Revenue NSW within 90 days of lodging your objection. In this situation, you must provide Revenue NSW with 14 days’ notice before you request the external review.
You can request an external independent review from the:
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.
