{"id":"nsw:act-2009-005","name":"Parking Space Levy Act 2009","slug":"parking-space-levy-act-2009","collection":"act","jurisdiction":"nsw","status":"in_force","isInForce":true,"actNumber":"5 of 2009","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":53634,"registerId":"nsw-act-2009-005-current","compilationNumber":null,"startDate":"2026-04-02","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"# Part 1 Preliminary\n\nPart 1 Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name of Act","content":"#### 1 Name of Act\n\n1 Name of Act\n\n> This Act is the [Parking Space Levy Act 2009](/view/html/inforce/current/act-2009-005).","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n2 Commencement\n\n> This Act commences on a day to be appointed by proclamation.","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Object","content":"#### 3 Object\n\n3 Object\n\n> The object of this Act is to discourage car use in leviable districts by imposing a levy on parking spaces (including parking spaces in parking stations), and by using the revenue to encourage the use of public transport (in particular, public transport to and from, or within, those districts).","sortOrder":3},{"sectionNumber":"4","sectionType":"section","heading":"Definitions","content":"#### 4 Definitions\n\n4 Definitions\n\n> > (1) In this Act—\n> > \n> > Chief Commissioner means the Chief Commissioner of State Revenue referred to in section 60 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097).\n> > \n> > exercise a function includes perform a duty.\n> > \n> > financial year means a year commencing on 1 July.\n> > \n> > function includes a power, authority or duty.\n> > \n> > leviable district means a district established by the regulations as a leviable district.\n> > \n> > leviable premises—see section 7.\n> > \n> > levy means the parking space levy imposed by this Act on leviable premises.\n> > \n> > owner, in relation to leviable premises, includes—\n> > \n> > > (a) any person who jointly or severally, whether at law or in equity, is entitled to the premises for any estate of freehold in possession, and\n> > \n> > > (b) any person who is entitled to receive, or is in receipt of, or if the premises were let to a tenant would be entitled to receive, the rents and profits of the premises, whether as beneficial owner, lessor, trustee, mortgagee in possession, or otherwise, and\n> > \n> > > (c) any person to whom a lease or licence to occupy the premises has been granted, and\n> > \n> > > (d) in the case of premises comprising a public road or public reserve (within the meaning of the [Local Government Act 1993](/view/html/inforce/current/act-1993-030)), the council of the local government area within which the public road or public reserve is situated, and\n> > \n> > > (e) in the case of premises that are the subject of a strata scheme under the [Strata Schemes Development Act 2015](/view/html/inforce/current/act-2015-051), the owners corporation for that scheme constituted under the [Strata Schemes Management Act 2015](/view/html/inforce/current/act-2015-050), and\n> > \n> > > (f) in the case of premises that are a community, precinct or neighbourhood scheme within the meaning of the [Community Land Development Act 2021](/view/html/inforce/current/act-2021-006), the association for the scheme constituted under section 25 of that Act.\n> > \n> > parking space means a space that is situated on premises in a leviable district, being a space—\n> > \n> > > (a) that is used, or set aside, for the parking of motor vehicles, or\n> > \n> > > (b) that is declared by the regulations to be a parking space for the purposes of this Act.\n> > \n> > premises includes any land and any building.\n> > \n> > Note—\n> > \n> > The [Interpretation Act 1987](/view/html/inforce/current/act-1987-015) contains definitions and other provisions that affect the interpretation and application of this Act.\n> \n> > (2) The regulations may establish a leviable district by reference to local government areas (or parts of local government areas), boundaries, plans or otherwise.\n> \n> > (3) Notes included in this Act do not form part of this Act.\n> \n> **s 4:** Am 2016 No 50, Sch 4.18; 2016 No 51, Sch 9.14; 2021 No 6, Sch 5.12.","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Act to be read with Taxation Administration Act 1996","content":"#### 5 Act to be read with Taxation Administration Act 1996\n\n5 Act to be read with [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097)\n\n> This Act is to be read together with the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097).\n> \n> Note—\n> \n> The [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) makes provision for the administration and enforcement of taxation laws. This Act is a taxation law for the purposes of that Act.","sortOrder":5},{"sectionNumber":"6","sectionType":"section","heading":"Act binds the Crown","content":"#### 6 Act binds the Crown\n\n6 Act binds the Crown\n\n> > (1) This Act binds the Crown in right of New South Wales and, in so far as the legislative power of Parliament permits, the Crown in all its other capacities.\n> \n> > (2) Nothing in this Act renders the Crown liable to be prosecuted for an offence.","sortOrder":6},{"sectionNumber":"Part 2","sectionType":"part","heading":"Parking space levies","content":"# Part 2 Parking space levies\n\nPart 2 Parking space levies","sortOrder":7},{"sectionNumber":"7","sectionType":"section","heading":"Leviable premises","content":"#### 7 Leviable premises\n\n7 Leviable premises\n\n> > (1) For the purposes of this Act, premises are leviable premises in any financial year if, at any time during the previous financial year—\n> > \n> > > (a) the premises were located in a leviable district, and\n> > \n> > > (b) one or more parking spaces were situated on the premises.\n> \n> > (2) Despite subsection (1), premises are not leviable premises if they are declared by the regulations not to be leviable premises.","sortOrder":8},{"sectionNumber":"8","sectionType":"section","heading":"Imposition of parking space levy","content":"#### 8 Imposition of parking space levy\n\n8 Imposition of parking space levy\n\n> > (1) A parking space levy is imposed on 1 July each year on all leviable premises.\n> \n> > (2) The amount of the levy for any leviable premises is the amount calculated in respect of the premises in accordance with the regulations.\n> \n> > (3) A person who, as at 1 July in any year, is the owner of leviable premises is liable for payment of the levy for the premises.\n> \n> > (4) If the premises are owned by 2 or more persons, the owners are jointly and severally liable for payment of the levy.\n> \n> > (5) The levy is to be paid to the Chief Commissioner.\n> \n> > (6) The Chief Commissioner may retain from the levies paid under this section such commission (if any) as may be agreed on between the Chief Commissioner and the Minister.\n> \n> > (7) A tax default does not occur for the purposes of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) if the levy is paid by 1 September in the year in which liability for payment of the levy arises.\n> > \n> > Note—\n> > \n> > If a tax default occurs, interest and penalty tax may be charged under the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097).\n> \n> **s 8:** Am 2009 No 91, Sch 2 \\[1\\].","sortOrder":9},{"sectionNumber":"9","sectionType":"section","heading":"Lodging of returns","content":"#### 9 Lodging of returns\n\n9 Lodging of returns\n\n> > (1) A person who, as at 1 July in any year, is the owner of leviable premises must, on or before 1 September in that year, furnish a return to the Chief Commissioner in relation to the parking spaces situated on those premises at any time during the previous financial year.\n> > \n> > Note—\n> > \n> > See section 34 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) which requires a return to be in a form approved by the Chief Commissioner, and section 36 of that Act which allows the Chief Commissioner to extend the time for lodgment.\n> \n> > (2) If the premises are owned by 2 or more persons, the requirements of this section are satisfied if a return is furnished by any one of them.\n> \n> > (3) A person’s obligation to furnish a return under this section continues despite any failure by the person to furnish such a return in due time.","sortOrder":10},{"sectionNumber":"10","sectionType":"section","heading":"Statutory trust","content":"#### 10 Statutory trust\n\n10 Statutory trust\n\n> All parking space levies paid to the Chief Commissioner under this Act are subject to a statutory trust for their use for the purposes referred to in section 11 (3), and must be used accordingly.","sortOrder":11},{"sectionNumber":"11","sectionType":"section","heading":"Public Transport Fund","content":"#### 11 Public Transport Fund\n\n11 Public Transport Fund\n\n> > (1) There is established in the Special Deposits Account an account to be called the Public Transport Fund.\n> \n> > (2) There is payable into the Public Transport Fund—\n> > \n> > > (a) all money appropriated to the Public Transport Fund from the Consolidated Fund, and\n> > \n> > > (b) any interest received in respect of the investment of money belonging to the Fund, and\n> > \n> > > (c) any money directed to be paid into the Fund by or under this or any other Act.\n> \n> > (3) There is payable out of the Public Transport Fund—\n> > \n> > > (a) money to finance public transport services, and\n> > \n> > > (b) money to finance projects that facilitate access by public transport to and from, or within, leviable districts, including projects for the construction, maintenance and ongoing management of parking facilities, and other such infrastructure, and\n> > \n> > > (c) money to finance initiatives for the communication of information to commuters, including initiatives that make use of new technologies, and\n> > \n> > > (d) money to pay amounts that become payable under Parts 4 and 10 of the [Taxation Administration Act 1996](/view/html/inforce/current/act-1996-097) in relation to parking space levies paid to the Chief Commissioner, and\n> > \n> > > (e) money that is directed to be paid from the Fund by or under this or any other Act.\n> \n> > (4) Money is to be paid out of the Public Transport Fund in accordance with directions of the Minister.","sortOrder":12},{"sectionNumber":"Part 3","sectionType":"part","heading":"Miscellaneous","content":"# Part 3 Miscellaneous\n\nPart 3 Miscellaneous","sortOrder":13},{"sectionNumber":"12","sectionType":"section","heading":"Chief Commissioner’s guidelines","content":"#### 12 Chief Commissioner’s guidelines\n\n12 Chief Commissioner’s guidelines\n\n> > (1) The Chief Commissioner may, by order published in the Gazette, establish guidelines, not inconsistent with this Act or the regulations, as to—\n> > \n> > > (a) what does, and what does not, constitute a parking space in any particular circumstances, and\n> > \n> > > (b) whether, in particular circumstances, a parking space is, or is not, to be exempted from the calculation of the levy in respect of any leviable premises.\n> \n> > (2) Such an order may only be made with the approval of the Minister.\n> \n> > (3) In any proceedings in which a matter referred to in subsection (1) (a) or (b) is called into question, a court must have regard to any such guideline for the purpose of determining the question.","sortOrder":14},{"sectionNumber":"13","sectionType":"section","heading":"Delegation","content":"#### 13 Delegation\n\n13 Delegation\n\n> > (1) The Minister may delegate to any person any of the Minister’s functions under this Act, other than this power of delegation.\n> \n> > (2) A delegate may subdelegate to any person any function delegated under this section if the delegate is authorised in writing to do so by the Minister.","sortOrder":15},{"sectionNumber":"14","sectionType":"section","heading":"Regulations","content":"#### 14 Regulations\n\n14 Regulations\n\n> > (1) The Governor may make regulations, not inconsistent with this Act, for or with respect to any matter that by this Act is required or permitted to be prescribed or that is necessary or convenient to be prescribed for carrying out or giving effect to this Act.\n> \n> > (2) In particular, the regulations may make provision for or with respect to the following matters—\n> > \n> > > (a) the manner in which the number of parking spaces on any leviable premises is to be calculated,\n> > \n> > > (b) the amount of the levy payable in respect of leviable premises, and the manner in which it is to be calculated,\n> > \n> > > (c) the circumstances in which parking spaces may be exempted from the calculation of the levy,\n> > \n> > > (d) the administration of the Public Transport Fund,\n> > \n> > > (e) the establishment of arrangements for contributions towards payment of the levy by specified classes of persons who use parking spaces in leviable premises.\n> \n> > (3) A regulation may create an offence punishable by a penalty not exceeding 10 penalty units.","sortOrder":16},{"sectionNumber":"15","sectionType":"section","heading":"Parking Space Levy Regulation 2009","content":"#### 15 Parking Space Levy Regulation 2009\n\n15 [Parking Space Levy Regulation 2009](/view/html/repealed/current/sl-2009-0219)\n\n> > (1) Schedule 2 is taken to be and has effect as a regulation made under this Act.\n> \n> > (2) Part 2 of the [Subordinate Legislation Act 1989](/view/html/inforce/current/act-1989-146) does not apply to the regulation set out in Schedule 2 (but applies to any amendment or repeal of the regulation).\n> \n> > (3) For the purposes of section 10 of the [Subordinate Legislation Act 1989](/view/html/inforce/current/act-1989-146), the regulation set out in Schedule 2 is taken to have been published on the day on which this section commences.\n> \n> > (4) Sections 39, 40 and 41 of the [Interpretation Act 1987](/view/html/inforce/current/act-1987-015) do not apply to the regulation set out in Schedule 2 (but apply to any amendment or repeal of the regulation).\n> \n> > (5) Schedule 2 is repealed on the day following the day on which this section commences.\n> > \n> > Note—\n> > \n> > The continued effect of the regulation set out in Schedule 2 is unaffected by the repeal of Schedule 2. See section 30 of the [Interpretation Act 1987](/view/html/inforce/current/act-1987-015).","sortOrder":17},{"sectionNumber":"16","sectionType":"section","heading":null,"content":"#### 16\n\n16, 17 (Repealed)","sortOrder":18},{"sectionNumber":"18","sectionType":"section","heading":"Review of Act","content":"#### 18 Review of Act\n\n18 Review of Act\n\n> > (1) The Minister is to review this Act to determine whether the policy objectives of the Act remain valid and whether the terms of the Act remain appropriate for securing those objectives.\n> \n> > (2) The review is to be undertaken as soon as possible after the period of 5 years from the date of assent to this Act.\n> \n> > (3) A report of the outcome of the review is to be tabled in each House of Parliament within 12 months after the end of the period of 5 years.","sortOrder":20},{"sectionNumber":"Schedule 1","sectionType":"schedule","heading":"Savings, transitional and other provisions","content":"# Schedule 1 Savings, transitional and other provisions\n\nSchedule 1 Savings, transitional and other provisions\n\n**sch 1:** Am 2009 No 91, Sch 2 \\[2\\].","sortOrder":21},{"sectionNumber":"Schedule 2","sectionType":"schedule","heading":null,"content":"# Schedule 2\n\nSchedule 2 (Repealed)\n\n**sch 2:** Rep 2009 No 5, sec 15 (5).","sortOrder":32}],"analysis":{"issue_detection":{"absurdities":[],"contradictions":[]},"summary":{"complexity_score":5,"scope_assessment":{"changed":true,"description":"The Act has been amended at least four times since its original enactment in 2009 (with version changes in 2009, 2016, and 2021), suggesting the scope or operational details have evolved — likely expanding levy zones, adjusting rates or exemptions, and updating administrative machinery. The core purpose (taxing commercial parking spaces in congested urban areas) appears consistent, but the practical reach and mechanics have been refined over time."},"complexity_factors":["Determination of which parking spaces and geographic zones are subject to the levy requires cross-referencing regulations not contained in the Act itself","Exemptions and definitions (e.g. what counts as a 'parking space' or eligible premises) can be technical and fact-specific","Multiple amendments since 2009 mean the current law differs from the original, requiring careful version tracking","Levy rates are set externally by regulation rather than in the Act, adding a layer of complexity for compliance","Interaction with other planning and transport laws may be relevant for some operators","Administrative and enforcement provisions (assessment, objection, appeals) add procedural complexity for affected parties"],"plain_english_summary":"## Parking Space Levy Act 2009 (NSW)\n\n**What is this law?**\nThis is a NSW law that imposes a **levy (a type of tax or charge)** on certain parking spaces in designated areas — primarily in Sydney's central business district and other busy urban zones. If you own or operate a commercial parking facility in one of these areas, you are required to pay a periodic charge to the NSW government for each eligible parking space.\n\n**Who does it affect?**\n- **Property owners and parking operators** in designated levy zones (mainly inner Sydney) who provide off-street parking spaces — particularly those available for use by employees, customers, or the general public.\n- **Businesses** that provide parking for staff as part of their premises may also be caught.\n- **Ordinary drivers** are indirectly affected, as operators may pass the cost on through higher parking fees.\n\n**Why does it exist?**\nThe levy is a traffic demand management tool — it's designed to discourage car use in congested urban areas and encourage people to use public transport instead. Revenue raised goes toward transport infrastructure and services.\n\n**Key points to know:**\n- Not all parking spaces are caught — there are exemptions (e.g. residential parking, certain small-scale operations).\n- The levy amount can change over time and is set by regulation.\n- The law has been updated several times since 2009, most recently in December 2021.\n- It is administered under the **Minister for Transport**.\n\n**Bottom line:** If you own or run a commercial car park in inner Sydney or another designated zone, you likely have to pay a government charge per parking space. This law is about reducing traffic congestion and funding public transport."},"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The Act retains the same core scope as expressed in its object: imposing a levy on parking spaces in specified districts and using the revenue to encourage public transport use (s 3). The statute preserves and consolidates prior arrangements and funds into the new Public Transport Fund (Schedule 1 Pt 2–3; s 11), and continues to rely on regulations to define operational boundaries (s 4(2), s 14(2)). The Act does, however, permit the Public Transport Fund to finance projects that include construction and management of parking facilities (s 11(3)(b)), which creates an operational tension between the stated objective of discouraging car use (s 3) and some permitted spending choices; that tension is a matter of permitted implementation under the Act rather than a formal change in statutory scope."},"complexity_factors":["Key parameters (district boundaries, levy rates, counting rules, exemptions) are left to regulation rather than fixed in the Act (s 4(2), s 14(2)(a)–(c)).","Interplay with the Taxation Administration Act 1996 for administration, defaults, interest and penalties requires cross‑statutory reading (s 5, s 8(7) note).","Multiple definitions of 'owner' that capture diverse legal arrangements (s 4(1) 'owner' subparagraphs (a)–(f)).","Delegation and subdelegation of Ministerial functions spreads administrative authority and discretion (s 13(1)–(2)).","Chief Commissioner guidelines (with Ministerial approval) carry legal weight in court proceedings, creating layered administrative guidance (s 12(1)–(3)).","Statutory trust requirement for levy receipts coupled with Ministerial direction over Fund disbursements blends legal constraints with executive discretion (s 10, s 11(3)–(4)).","Joint and several liability where multiple owners increases legal exposure and complicates enforcement (s 8(4)).","Transitional and savings provisions tie the Act to prior legislation and existing funds/arrangements (Schedule 1)."],"plain_english_summary":"# What the law does (mechanically)\n\n- It creates an annual parking-space levy on premises in designated \"leviable districts.\" The levy is imposed on 1 July each year and is payable to the Chief Commissioner of State Revenue (s 8(1), (5)).\n- Whether a premises is \"leviable\" depends on whether it was in a leviable district and had one or more parking spaces during the previous financial year; the regulations can also declare premises not to be leviable (s 7(1)–(2), s 4(2)).\n- The amount of the levy and the method for counting parking spaces are set by regulation (s 8(2), s 14(2)(a)–(b)).\n- The owner of leviable premises as at 1 July is liable for the levy; where there are multiple owners they are jointly and severally liable (s 8(3)–(4)).\n- Owners must lodge a return about parking spaces on or before 1 September each year (s 9(1)). Late payment does not trigger a tax default if the levy is paid by 1 September (s 8(7)); otherwise the Taxation Administration Act 1996 procedures apply (s 5, s 8 note).\n- Levies paid are subject to a statutory trust and must be used for the purposes set out in the Act (s 10).\n- A Public Transport Fund is established in the Special Deposits Account to receive money (including appropriations and directed payments) and to pay for public transport services and projects that facilitate access by public transport to and within leviable districts (s 11(1)–(3)). The Minister directs payments from the Fund (s 11(4)).\n- The Chief Commissioner may publish guidelines (with the Minister’s approval) about what counts as a parking space and what is exempt for levy calculation; courts must have regard to those guidelines (s 12(1)–(3)).\n- The Governor may make regulations covering calculation, exemptions, district boundaries, Fund administration and contribution arrangements; regulations may create offences with penalties up to 10 penalty units (s 14(1)–(3)).\n\n# Stated policy purpose and how the Act links to it\n\n- The Act states its object is to discourage car use in leviable districts by imposing a levy on parking spaces and to use the revenue to encourage public transport use to, from or within those districts (s 3).\n- Mechanically, the Act ties the levy revenue to a dedicated Public Transport Fund (s 10–11), and gives the Minister authority to direct how that Fund is spent (s 11(4)).\n\n# Who pays, who decides, and what behaviour the law aims to change (source-grounded)\n\n- Who pays: the legal \"owner\" of the leviable premises as at 1 July in each year is liable for the levy; multiple owners share joint and several liability (s 8(3)–(4); s 4 for the definition of \"owner\").\n- Who decides key parameters: regulations (made by the Governor) set district boundaries, how parking spaces are counted, the levy amount and exemptions (s 4(2), s 14(2)(a)–(c)). The Chief Commissioner issues guidelines on particular questions (with Ministerial approval) that courts must consider (s 12(1)–(3)). The Minister directs payments from the Fund (s 11(4)).\n- Behavioural target: by increasing the cost associated with parking supply on certain premises, the levy is intended to discourage car use in those districts and to shift use toward public transport (s 3).\n\n# Incentives, costs and trade-offs created by the Act (with section citations)\n\n- Direct financial burden: owners of leviable premises pay the levy (s 8(3)). That increases the recurring cost of owning or operating premises with parking spaces in designated districts (s 7(1)).\n- Compliance burden: owners must lodge an annual return by 1 September about parking spaces on the premises (s 9(1)). Failure to pay by 1 September may expose the person to tax-default procedures under the Taxation Administration Act 1996 (s 8(7), s 5). Joint and several liability for multiple owners concentrates legal exposure on each owner (s 8(4)).\n- Revenue retention and administration costs: the Chief Commissioner may retain an agreed commission from levies (s 8(6)), which reduces the amount that reaches the Public Transport Fund.\n- Executive and regulatory discretion: key design choices are left to regulation (district definitions, counting rules, levy rate, exemptions) (s 4(2), s 14(2)), and the Minister directs Fund payments (s 11(4)). This concentrates practical decision-making power in the executive and regulatory instruments.\n- Potential operational trade-off within permitted spending: the Public Transport Fund may pay for projects that facilitate access by public transport, including the construction and ongoing management of parking facilities (s 11(3)(b)). The Act thus permits spending on parking-related infrastructure even though the stated object is to discourage car use (s 3 vs s 11(3)(b)).\n- Legal predictability and dispute resolution: the Chief Commissioner’s guidelines (approved by the Minister) are to be considered by courts in relevant proceedings, which gives administrative guidance legal weight (s 12(1)–(3)).\n\n# Implementation and enforcement risks\n\n- Dependence on subordinate instruments: the levy amount, the counting rules, and district boundaries require regulations to be effective; until those regulations are made the practical operation of the levy is incomplete (s 14(2), s 4(2)).\n- Delegation and subdelegation: the Minister may delegate most functions under the Act and delegates may subdelegate if authorised (s 13(1)–(2)), which spreads administrative responsibility but also layers discretion.\n- Interaction with taxation administration: because the Act is a taxation law for the purposes of the Taxation Administration Act 1996 (s 5), collection, default, interest and penalty regimes from that Act apply (s 5, s 8(7) note), concentrating enforcement within existing tax-administration frameworks.\n\n# Concentrated benefits, diffuse costs and substitution effects (source-grounded)\n\n- Concentrated payers: owners of leviable premises (a defined group) bear the direct levy cost (s 8(3)).\n- Diffuse beneficiaries and public appropriation: revenue is ring-fenced into a Public Transport Fund intended to finance public transport and related projects, which are broader public goods (s 10–11).\n- Substitution and design interactions: because regulations may allow exemptions or require contributions from specified classes of parking users (s 14(2)(c), (e)), the Act permits policy choices that can shift incidence between owners, users and other stakeholders.\n\n# Transitional and consequential provisions\n\n- The Act carries forward returns, funds and arrangements from the former Parking Space Levy Act 1992 and related amendments, and consolidates money into the new Public Transport Fund (Schedule 1 Parts 2–3; sch 1 Pt 2–3). The Act binds the Crown (s 6(1)) but does not expose the Crown to prosecution for an offence (s 6(2)).\n\n# Bottom-line description of mechanics and trade-offs\n\n- Mechanically, the law creates an annual tax on parking spaces in areas defined by regulation, makes owners liable and requires annual reporting; collected levies are held in a statutory trust and paid into a Public Transport Fund to be spent on public-transport-related services and projects under Ministerial direction (s 7–11, s 9, s 10, s 11(4)).\n- The main trade-offs structurally visible in the Act are: owners bear the levy and compliance costs (s 8–9); regulators and the Minister hold significant discretion over who is covered, how the levy is calculated, and how revenue is spent (s 4(2), s 14(2), s 11(4)); and the Fund may be used for projects (including parking infrastructure) that could offset, in practice, the stated objective of discouraging car use (s 3; s 11(3)(b))."},"kimi_summary":{"content_quality":"ok","complexity_score":4,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose of discouraging car use through parking levies and funding public transport alternatives. The scope has not expanded beyond this core objective."},"complexity_factors":["Extensive definition of 'owner' spanning 6 categories including freehold, leasehold, strata schemes, community schemes, and council-owned roads (s 4)","Nested conditional logic: levy applies if premises were in district AND had parking spaces in previous financial year, but regulations can override this (s 7)","Integration with Taxation Administration Act 1996 for enforcement mechanisms (ss 5, 8(7), 9, 11(3)(d))","Statutory trust mechanism requiring ring-fencing of revenue for specific purposes (s 10)","Transitional provisions dealing with predecessor legislation from 1992 (Schedule 1, Part 2)","Unusual legislative technique in s 15 where Schedule 2 is 'taken to be' a regulation but then immediately repealed, with specific exemptions from standard subordinate legislation rules"],"plain_english_summary":"This law puts a yearly tax on parking spaces in certain busy areas (called 'leviable districts') to discourage people from driving and encourage public transport use instead.\n\n**Who pays:** The owner of any property with parking spaces in a designated district. This includes freehold owners, landlords, tenants with leases, and even owners corporations in strata buildings.\n\n**How it works:**\n- Every year on 1 July, a levy is charged on all properties that had parking spaces during the previous financial year\n- The amount is set by regulations (not fixed in the Act itself)\n- Owners must lodge a return by 1 September each year\n- If paid by 1 September, no interest or penalties apply\n\n**Where the money goes:** All revenue goes into the **Public Transport Fund**, which can only be used for:\n- Public transport services\n- Projects that improve access to public transport in those districts (including parking facilities near transport)\n- Technology and information for commuters\n- Administrative costs of collecting the levy\n\n**Key features:**\n- The Chief Commissioner of State Revenue administers the levy\n- The Minister can establish which districts are affected via regulations\n- Guidelines can be issued about what counts as a 'parking space' and what exemptions apply\n- The law binds the Crown (government) but the government can't be prosecuted for offences under it"}},"importantCases":[],"_links":{"self":"/api/acts/parking-space-levy-act-2009","history":"/api/acts/parking-space-levy-act-2009/history","analysis":"/api/acts/parking-space-levy-act-2009/analysis","conflicts":"/api/acts/parking-space-levy-act-2009/conflicts","importantCases":"/api/acts/parking-space-levy-act-2009/important-cases","documents":"/api/acts/parking-space-levy-act-2009/documents"}}