1Congestion Levy Act 2005

Version No. 019 **Congestion Levy Act 2005** **No. 74 of 2005** Version incorporating amendments as at 1 January 2026 **table of provisions** *Section Page* Part 1—Preliminary 1 1 Purpose 1 2 Commencement 1 3 Definitions 1 5 Determining the number of parking spaces on premises 7 6 Taxation Administration Act 1997 8 7 Act binds the Crown 8 Part 2—Imposition of levy 9 8 Levy imposed 9 9 Who is liable for levy? 9 10 Amount of levy 9 11 CPI adjusted levy 10 12 Notice of CPI adjusted levy 11 Part 3—Assessment of levy 13 13 How is levy assessed? 13 Part 4—Exemptions and concessions 14 Division 1—Exempt parking spaces 14 17 Parking for visitors and loading bays 14 18 Parking spaces owned by councils, charities etc. 15 18AA Government schools 15 18A Parking spaces owned by consulates, consular officers etc. 15 19 Parking for emergency vehicles 16 20 Parking for people attending special events 16 20A Specified parks and the Melbourne Zoo 16 21 Disabled parking 17 22 Parking for employees of 24/7 enterprises working shifts 18 23 Garaging of fleet vehicles and bus layovers 18 24 Car sales displays and car service spaces 19 Division 2—Concessions 19 25 Part year concession for parking spaces in a private car park 19 26 Part year concession for parking spaces in a public car park 20 26A Concession for parking spaces for retail premises or retail shopping centres 20 Part 5—Registration and returns 22 Division 1—Registration 22 27 Requirement for registration—private car parks 22 28 Requirement for registration—public car parks 23 29 Registration 24 30 Requirement to notify changes 24 Division 2—Returns 25 31 Annual return 25 Part 6—General 26 32 Levy is a charge on land 26 33 Registration of charge 26 33A Indemnity 26 34 Private car parks—obligation of lessees, licensees etc. 27 34A Map of levy area 28 34B Memoranda of understanding with municipal councils 28 35 Regulations 29 Part 8—Transitional provisions 30 38 State Taxation and Accident Compensation Acts Amendment Act 2007—indemnity 30 39 State Taxation and Accident Compensation Acts Amendment Act 2007—agreement to use leviable parking space 30 40 State Tax Laws Amendment (Budget and Other Measures) Act 2013 31 41 State Taxation Legislation Amendment Act 2014 31 Schedules 33 Schedule 2—Assessment of levy for 2015 in the category 2 levy area 35 Endnotes 37 1 General information 37 2 Table of Amendments 39 3 Explanatory details 41 **Version No.** **019** **Congestion Levy Act 2005** **No. 74 of 2005** Version incorporating amendments as at 1 January 2026 **The Parliament of Victoria enacts as follows:** Part 1—Preliminary S. 1 amended by No. 41/2013 s. 3. 1 Purpose The purpose of this Act is to impose a levy on parking spaces in the central business district and inner Melbourne to reduce traffic congestion and to amend the **Taxation Administration Act 1997**. 2 Commencement This Act comes into operation on 1 January 2006. 3 Definitions (1) In this Act— ***car park*** means premises or part of premises in the levy area that contain one or more parking spaces; S. 3(1) def. of *category 1 levy area* inserted by No. 34/2014 s. 3(a). ***category 1 levy area*** has the meaning given in Schedule 1; S. 3(1) def. of *category 2 levy area* inserted by No. 34/2014 s. 3(a). ***category 2 levy area*** has the meaning given in Schedule 1; S. 3(1) def. of *common areas* inserted by No. 48/2025 s. 11(a). ***common areas***, of a retail shopping centre, means the areas in or adjacent to the centre that are used or intended for use by the public, or in common by occupiers of premises in the centre for the carrying on of businesses on those premises, and includes any of the following in or adjacent to the centre— (a) stairways, escalators and elevators; (b) malls and walkways; (c) parking areas; (d) toilets and restrooms; (e) gardens and fountains; (f) information, entertainment, community and leisure facilities; ***CPI adjusted levy*** has the meaning given in section 11; S. 3(1) def. of *domestic partner* inserted by No. 68/2007 s. 3(1), substituted by No. 4/2009 s. 37(Sch. 1 item 5.1). ***domestic partner*** of a person means— (a) a person who is in a registered domestic relationship with the person; or (b) a person to whom the person is not married but with whom the person is living as a couple on a genuine domestic basis (irrespective of gender); ***exempt parking space*** means a parking space declared by or under Part 4 to be an exempt parking space; S. 3(1) def. of *expanded category 2 levy area* inserted by No. 48/2025 s. 11(a). ***expanded category 2 levy area*** means the category 2 levy area excluding the initial category 2 levy area; S. 3(1) def. of *Government school* inserted by No. 48/2025 s. 11(a). ***Government school*** has the same meaning as in the **Education and Training Reform Act 2006**; S. 3(1) def. of *Government school boarding premises* inserted by No. 48/2025 s. 11(a). ***Government school boarding premises*** has the same meaning as in the **Education and Training Reform Act 2006**; S. 3(1) def. of *GST* inserted by No. 68/2007 s. 3(1). ***GST*** has the same meaning as it has in the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth except that it includes notional GST of the kind for which payments may be made under Part 3 of the **National Taxation Reform (Consequential Provisions) Act 2000** by a person that is a State entity within the meaning of that Act; S. 3(1) def. of *initial category 2 levy area* inserted by No. 48/2025 s. 11(a). ***initial category 2 levy area*** has the same meaning as ***category 2 levy area*** had in this Act immediately before 1 January 2026; S. 3(1) def. of *leviable parking space* amended by No. 41/2013 s. 4(1)(a). ***leviable parking space*** means a parking space in a car park that is not an exempt parking space; ***levy*** means the levy imposed by section 8; S. 3(1) def. of *levy area* substituted by No. 34/2014 s. 3(b). ***levy area*** means the area described in Schedule 1, comprising the category 1 levy area and the category 2 levy area; ***levy year*** means a year for which the levy is being assessed; S. 3(1) def. of *long stay parking space* repealed by No. 41/2013 s. 4(1)(b). * * * * * ***motor vehicle*** does not include a motor cycle; ***operator*** of a public car park means a person who is not the owner of the premises on which the car park is situated but who operates the car park under a lease, licence or other arrangement; ***owner*** of premises means— (a) a person who holds a freehold interest in the land on which the premises are situated; (b) if the premises are on Crown land— (i) if the land is unalienated Crown land—the Crown; (ii) if the Crown has granted a lease or licence over the land—the lessee or licensee of the land; S. 3(1) def. of *parking space* amended by No. 48/2025 s. 11(b). ***parking space*** means— (a) a space set aside for the parking of a motor vehicle, whether or not the space is used for the parking of a motor vehicle and whether or not the space is permanently delineated as such; or (b) a space used for the parking of a motor vehicle, whether or not the space is permanently delineated as such— but does not include a space that is part of the carriageway of any street, road or lane open to or used by the public or a space that is used exclusively for the parking of a motor vehicle for residential purposes (including a temporary stay in a hotel, serviced apartment or club that provides accommodation); ***premises*** includes vacant land; ***private car park*** means a car park or part of a car park that is not a public car park; ***public car park*** means a car park the predominant number of parking spaces in which are set aside for, or used by, the general public, whether on a casual basis or under any kind of longer-term arrangement, but does not include part of a car park determined by the Commissioner under subsection (2) not to be a public car park; S. 3(1) def. of *relative* inserted by No. 68/2007 s. 3(1). ***relative***, in relation to a person, means— (a) a spouse or domestic partner of the person; (b) a lineal ancestor or lineal descendant of the person or of the spouse or domestic partner of the person; (c) a brother or sister of the person or of the spouse or domestic partner of the person; (d) a spouse or domestic partner of a person in paragraph (b) or (c); (e) a child of a brother or sister of the person or of the spouse or domestic partner of the person; (f) a brother or sister of a parent of the person or of the spouse or domestic partner of the person; S. 3(1) def. of *retail premises* inserted by No. 48/2025 s. 11(a). ***retail premises*** means premises used wholly or predominantly for— (a) the sale or hire of goods by retail; or (b) the retail provision of services; S. 3(1) def. of *retail shopping centre* inserted by No. 48/2025 s. 11(a). ***retail shopping centre*** means a cluster of premises that has all of the following attributes— (a) at least 5 of the premises are retail premises; (b) the premises are all owned by the same person or have (or would have if leased) the same landlord or the same head landlord; (c) the premises are located— (i) in a single building; or (ii) in 2 or more buildings that are— (A) adjoining; or (B) separated only by common areas or other areas owned by the owner of the premises; or (C) separated only by a road; (d) the cluster of premises is promoted as, or generally regarded as constituting, a shopping centre, shopping mall, shopping court or shopping arcade; S. 3(1) def. of *spouse* inserted by No. 68/2007 s. 3(1). ***spouse*** of a person means a person to whom the person is married; ***working day*** means a day other than a Saturday, a Sunday or a public holiday appointed under the **Public Holidays Act 1993**; S. 3(1) def. of *Yarra Park Reserve* inserted by No. 34/2014 s. 3(a). ***Yarra Park Reserve*** has the same meaning as in the **Melbourne (Yarra Park) Land Act 1980**; ***year*** means a calendar year. (2) The Commissioner may determine that part of a car park is not a public car park for the purposes of this Act if satisfied that the part is set aside or used for parking by an owner or a tenant of the premises on which the car park is situated. S. 3(3) inserted by No. 68/2007 s. 3(2), substituted by No. 4/2009 s. 37(Sch. 1 item 5.2). (3) For the purposes of the definition of ***domestic partner*** in subsection (1)— (a) ***registered domestic relationship*** has the same meaning as in the **Relationships Act 2008**; and (b) in determining whether persons who are not in a registered domestic relationship are domestic partners of each other, all the circumstances of their relationship are to be taken into account, including any one or more of the matters referred to in section 35(2) of the **Relationships Act 2008** as may be relevant in a particular case. S. 4 repealed by No. 41/2013 s. 4(2). * * * * * 5 Determining the number of parking spaces on premises (1) If premises contain any parking spaces that are not individually delineated by permanently marked lines, the number of those parking spaces is the number obtained by dividing the total area occupied by those parking spaces by 25⋅2 square metres and disregarding any remainder. (2) For the avoidance of doubt, the number of parking spaces determined in accordance with subsection (1) is in addition to the number of parking spaces on the premises that are individually delineated by permanently marked lines. (3) For the purposes of this Act, a sign or temporary barrier purporting to indicate that a space is not a parking space is not, of itself, evidence that the space is not a parking space. 6 Taxation Administration Act 1997 This Act is to be read together with the **Taxation Administration Act 1997** which provides for the administration and enforcement of this Act and other taxation laws. 7 Act binds the Crown (1) This Act binds the Crown in right of Victoria and, so far as the legislative power of the Parliament permits, the Crown in all its other capacities. (2) Nothing in this Act makes the Crown in any of its capacities liable to be prosecuted for an offence. Part 2—Imposition of levy 8 Levy imposed This Act imposes a levy each year in respect of each leviable parking space. 9 Who is liable for levy? (1) The owner of premises is liable to pay the levy imposed on leviable parking spaces on the premises. (2) In the case of a public car park, the operator of the public car park is jointly and severally liable with the owner of the premises to pay the levy imposed on leviable parking spaces in the public car park. S. 10 amended by Nos 22/2007 s. 3, 41/2013 s. 5, substituted by No. 34/2014 s. 4. 10 Amount of levy The amount of the levy for a levy year is set out in the following table. S. 10 (Table) amended by No. 48/2025 s. 12. **Table** | *Column 1*<br>*Levy year* | *Column 2*<br>*Amount of levy for each leviable parking space in the category 1 levy area* | *Column 3*<br>*Amount of levy for each leviable parking space in the category 2 levy area* | | --- | --- | --- | | 2014 | $1300 | Nil | | 2015 | The CPI adjusted levy for 2015 | $950 | | 2016 and each subsequent year before 2026 | The CPI adjusted levy for that year | The CPI adjusted levy for that year | | 2026 | $3030 | $2150 | | 2027 and each subsequent year | The CPI adjusted levy for that year | The CPI adjusted levy for that year | 11 CPI adjusted levy S. 11(1) amended by Nos 34/2014 s. 5(1), 44/2014 s. 33(Sch. item 7(1)). (1) The ***CPI adjusted levy*** for a levy year is to be determined in accordance with the following formula— ![]() where— C is the CPI adjusted levy being determined for a leviable parking space in the category 1 levy area or category 2 levy area (as the case requires), rounded down to the nearest 2 decimal places; L is the amount of the levy for the previous levy year for a leviable parking space in the category 1 levy area or category 2 levy area (as the case requires); A is the sum of— (a) the consumer price index number for the last reference period in the calendar year preceding the previous levy year; and (b) the total of the consumer price index numbers for each of the reference periods (other than the last) in the previous levy year; B is the sum of— (a) the consumer price index number for the last reference period in the calendar year one year earlier than the calendar year referred to in A; and (b) the total of the consumer price index numbers for each of the reference periods (other than the last) in the calendar year referred to in paragraph (a). Example to s. 11(1) substituted by No. 34/2014 s. 5(2). **Example** In the case of a determination of the CPI adjusted levy for 2016, "L" is the amount of the levy for 2015, "A" is the sum of the consumer price index numbers for December 2014, March 2015, June 2015 and September 2015 and "B" is the sum of the consumer price index numbers for December 2013, March 2014, June 2014 and September 2014. S. 11(2) substituted by No. 44/2014 s. 33(Sch. item 7(2)). (2) The CPI adjusted levy determined under subsection (1) is to be rounded up or down to the nearest $10 and, if the amount of the CPI to be adjusted is an exact multiple of $5, is to be rounded up. S. 11(3) substituted by No. 44/2014 s. 33(Sch. item 7(2)). (3) In this section— ***consumer price index*** means the all groups consumer price index for Melbourne in original terms last published by the Australian Bureau of Statistics (or, if the regulations prescribe another economic index for the purposes of this section, that other index) as at 15 November immediately preceding the date on which the Commissioner publishes the CPI adjusted levy under section 12. 12 Notice of CPI adjusted levy S. 12(1) amended by No. 34/2014 s. 6. (1) The Commissioner must publish the CPI adjusted levy for a levy year for leviable parking spaces in the category 1 levy area and for leviable parking spaces in the category 2 levy area on an appropriate website on or before 1 December in the previous year. (2) A failure to comply with subsection (1) in respect of a levy year does not affect the operation of section 11 in respect of the levy payable for that year. Part 3—Assessment of levy 13 How is levy assessed? (1) An owner of premises on 1 January in a year is to be assessed for the levy for that year on each space on that premises that existed as a leviable parking space at any time in the previous year. (2) Subsection (1) applies— (a) whether or not the space exists as a leviable parking space on 1 January in the levy year; (b) whether or not the owner was the owner of the premises at the time the space existed as a leviable parking space. (3) The operator of a public car park on 1 January in a year is to be assessed for the levy on each space that existed as a leviable parking space in that car park at any time in the previous year. **Note** Section 9(2) provides that the owner and the occupier are jointly and severally liable for the levy. S. 13(4) substituted by No. 34/2014 s. 7. (4) Schedule 2 contains special provisions for the assessment of the levy for 2015 for leviable parking spaces in the category 2 levy area. Note to s. 13 inserted by No. 41/2013 s. 6. **Note** See section 40 for the application of this section to the levy for 2014. Ss 14, 15 repealed by No. 41/2013 s. 7. * * * * * Part 4—Exemptions and concessions Division 1—Exempt parking spaces S. 16 amended by No. 41/2013 s. 8(1), repealed by No. 48/2025 s. 13. * * * * * 17 Parking for visitors and loading bays S. 17(1) amended by No. 41/2013 s. 8(1). (1) A parking space is an exempt parking space if it is used exclusively for the parking without charge of a motor vehicle— (a) by a person who is a client, patient or consultant of the person who provides the parking space; or (b) by a person who is providing maintenance services to the owner or occupier of the premises on which the parking space is located; or (c) by a person who is visiting the premises on which the parking space is located, unless those premises are the person's usual place of business or work; or (d) by a person engaged in loading or unloading goods or passengers. S. 17(2) substituted by No. 41/2013 s. 8(2). (2) A parking space is an exempt parking space if— (a) it is owned by or leased to a hospital; and (b) it is used exclusively for the parking of a motor vehicle by a person while a patient of the hospital or while visiting or accompanying a patient of the hospital. 18 Parking spaces owned by councils, charities etc. A parking space is an exempt parking space if— (a) the premises on which it is located are owned by a municipal council, religious body, charitable or public benevolent institution, hospital, university, library or museum; and (b) no charge is made for the parking of a motor vehicle in the space. S. 18AA inserted by No. 48/2025 s. 14. 18AA Government schools A parking space is an exempt parking space if— (a) the parking space is located on the premises of a Government school or on Government school boarding premises; and (b) no charge is made for the parking of a motor vehicle in the space. S. 18A inserted by No. 68/2007 s. 4. 18A Parking spaces owned by consulates, consular officers etc. (1) A parking space is an exempt parking space if it is owned by— (a) a consular post within the meaning of the Vienna Convention on Consular Relations; or (b) a consular officer or consular employee within the meaning of the Vienna Convention on Consular Relations; or (c) a relative of a person referred to in paragraph (b) who is residing in the same household. (2) In this section— ***Vienna Convention on Consular Relations*** means the Vienna Convention on Consular Relations done at Vienna on 24 April 1963. 19 Parking for emergency vehicles A parking space is an exempt parking space if it is set aside or used exclusively for the parking, without charge, of— (a) a police vehicle; (b) an ambulance; (c) a fire service unit; (d) a State Emergency Service vehicle; (e) a vehicle of the Australian Defence Force while its members are on march or duty; (f) a vehicle being utilised in the performance of emergency services under authority of an Act or the State. S. 20 substituted by No. 41/2013 s. 9. 20 Parking for people attending special events A parking space is an exempt parking space if— (a) it is used exclusively for the parking, without charge, of a motor vehicle in conjunction with a particular event; and (b) at all other times it is not available for the parking of a motor vehicle. S. 20A inserted by No. 34/2014 s. 8. 20A Specified parks and the Melbourne Zoo (1) A parking space is an exempt parking space if it is provided in a public car park in the levy area under section 6(1)(f) of the **Melbourne and Olympic Parks Act 1985** by the Trust within the meaning of that Act, for the use of the general public on a casual basis. (2) A parking space is an exempt parking space if it is provided in Yarra Park Reserve under section 9 of the **Melbourne (Yarra Park) Land Act 1980** by the Trust within the meaning of that Act. S. 20A(3) substituted by No. 67/2017 s. 3. (3) A parking space is an exempt parking space if— (a) it is provided on— (i) land specified in Part 1 of Schedule 1 to the **Zoological Parks and Gardens Act 1995**; or (ii) land within 200 metres of the land specified in Part 1 of Schedule 1 to the **Zoological Parks and Gardens Act 1995**; or S. 20A(3)(a)(iii) amended by No. 48/2025 s. 20. (iii) other land in the levy area that is owned or managed by the Board within the meaning of the **Zoological Parks and Gardens Act 1995**; and (b) it is set aside for— (i) visitors to the zoological park existing on the land referred to in paragraph (a)(i); and S. 20A(3)(b)(ii) amended by No. 48/2025 s. 20. (ii) staff of the Board within the meaning of the **Zoological Parks and Gardens Act 1995**. S. 20A(4) inserted by No. 67/2017 s. 3. (4) A parking space is an exempt parking space if— (a) it is provided on land described in Vol.10894 Fol.151; and (b) Abbotsford Convent Foundation (A.C.N. 098 462 474) is the registered proprietor of the land within the meaning of the **Transfer of Land Act 1958**. 21 Disabled parking (1) A parking space is an exempt parking space if it is set aside or used exclusively for the parking of a motor vehicle displaying a disabled person's parking authority. (2) In this section— ***disabled person's parking authority*** means a special parking permit issued to a person under— (a) clause 2 of Schedule 11 to the **Local Government Act 1989**; or (b) clause 3 of Schedule 4 to the **Road Management Act 2004**— that enables the person to park a motor vehicle in a parking space set aside exclusively for the parking of a motor vehicle by a person holding such a permit. S. 22 amended by No. 41/2013 s. 10, substituted by No. 67/2017 s. 4. 22 Parking for employees of 24/7 enterprises working shifts (1) A parking space is an exempt parking space if it is used only for the parking of motor vehicles by employees of a 24/7 enterprise who are regularly rostered on to work shifts at the 24/7 enterprise while the employees work such shifts. (2) In this section— ***24/7 enterprise*** means an enterprise in which shifts are continuously rostered 24 hours a day for 7 days a week. S. 23 amended by No. 41/2013 s. 10. 23 Garaging of fleet vehicles and bus layovers A parking space is an exempt parking space if it is used exclusively— (a) for the overnight parking of a fleet vehicle; or (b) for the parking of a passenger bus during layover periods. S. 24 amended by No. 41/2013 s. 10. 24 Car sales displays and car service spaces A parking space on premises is an exempt parking space if it is used exclusively for the parking of a motor vehicle— (a) that is displayed or stored on the premises for the purposes of its being offered on the premises for sale or hire; or (b) for the purpose of being serviced or repaired on the premises on which the space is located or on adjoining premises. Division 2—Concessions 25 Part year concession for parking spaces in a private car park S. 25(1) amended by No. 34/2014 s. 9(1)(a). (1) This section applies to a parking space in a private car park that, for a period or periods totalling more than 30 days in the year preceding a levy year— (a) is an exempt parking space; or (b) is not capable of being used or does not exist as a parking space. S. 25(2) amended by No. 34/2014 s. 9(1)(b). (2) If the parking space is a leviable parking space for the levy year, the levy payable on the space for that year is to be reduced by the same proportion as the proportion of the year represented by the total of the periods referred to in subsection (1). Example to s. 25(2) amended by No. 34/2014 s. 9(1)(c). **Example** A parking space in a private car park that is otherwise a leviable parking space is set aside for emergency vehicle parking for all of March 2014. It is also not capable of being used as a parking space from 1 July to 30 September 2014 because of building works. The total of those periods is 4 months, or 1/3 of the year. Therefore, the amount of the levy for 2015 on the space is to be reduced by 1/3 of the full levy. 26 Part year concession for parking spaces in a public car park S. 26(1) amended by No. 34/2014 s. 9(2)(a). (1) This section applies to a parking space in a public car park that, for any period or periods during the year preceding a levy year— (a) is an exempt parking space; or (b) does not exist as a parking space. S. 26(2) amended by Nos 41/2013 s. 11(a), 34/2014 s. 9(2)(b). (2) If the parking space is a leviable parking space for the levy year, the levy payable on the space for that year is to be reduced by the same proportion as the proportion of the year represented by the total of the periods referred to in subsection (1). Example to s. 26(2) substituted by No. 41/2013 s. 11(b). **Example** A parking space in a public car park comes into existence on 1 June 2014 and remains a parking space for the rest of 2014 except for the month of September, when it is used as a loading bay. Therefore, the space did not exist, or was exempt, for a total of 6 months in 2014, or half the year, and the levy for 2015 in respect of the space is reduced by half. S. 26A inserted by No. 48/2025 s. 15. 26A Concession for parking spaces for retail premises or retail shopping centres (1) This section applies to a parking space in the category 2 levy area— (a) that is located on, or is adjacent to, retail premises or a retail shopping centre; and (b) that is set aside exclusively for the parking of a motor vehicle by a customer attending the retail premises or retail shopping centre; and (c) for which no charge is made for the parking of the motor vehicle in the space if— (i) the period of the parking is less than one hour; or (ii) the customer makes a purchase at the retail premises or in the retail shopping centre. (2) If the parking space is a leviable parking space for a levy year, the levy payable on the space for that year is to be reduced by 50% in addition to any other concession under this Division. Part 5—Registration and returns Division 1—Registration 27 Requirement for registration—private car parks (1) The owner of a private car park must apply to the Commissioner in accordance with this section for registration under this Division. 1. 60 penalty units. Note to s. 27(1) inserted by No. 13/2013 s. 54(1). **Note** Section 130A of the **Taxation Administration Act 1997** applies to an offence against this subsection. S. 27(2) substituted by No. 34/2014 s. 10(1). (2) The application must be made— (a) for a private car park in the category 1 levy area—within 1 month after becoming the owner; and S. 27(2)(b) amended by No. 48/2025 s. 16(a)(i). (b) for a private car park in the initial category 2 levy area— (i) if the owner owned the car park on 1 January 2015—by 21 January 2015; or S. 27(2)(b)(ii) amended by No. 48/2025 s. 16(a)(ii). (ii) if the owner became the owner of the car park after 1 January 2015—within 1 month after becoming the owner; and S. 27(2)(c) inserted by No. 48/2025 s. 16(b). (c) for a private car park in the expanded category 2 levy area— (i) if the owner owned the car park on 1 January 2026—by 21 January 2026; or (ii) if the owner became the owner of the car park after 1 January 2026—within 1 month after becoming the owner. (3) The application must be in the form, and contain the information, determined by the Commissioner. 28 Requirement for registration—public car parks (1) The owner of a public car park must apply to the Commissioner in accordance with this section for registration under this Division. 1. 60 penalty units. (2) The operator of a public car park must apply to the Commissioner in accordance with this section for registration under this Division. 1. 60 penalty units. S. 28(3) substituted by No. 34/2014 s. 10(2). (3) The application must be made— (a) for a public car park in the category 1 levy area—within 1 month after becoming the owner or operator; and S. 28(3)(b) amended by No. 48/2025 s. 17(a)(i). (b) for a public car park in the initial category 2 levy area— (i) if the owner or operator was the owner or operator of the car park on 1 January 2015—by 21 January 2015; or S. 28(3)(b)(ii) amended by No. 48/2025 s. 17(a)(ii). (ii) if the owner or operator became the owner or operator of the car park after 1 January 2015—within 1 month after becoming the owner or operator; and S. 28(3)(c) inserted by No. 48/2025 s. 17(b). (c) for a public car park in the expanded category 2 levy area— (i) if the owner or operator was the owner or operator of the car park on 1 January 2026—by 21 January 2026; or (ii) if the owner or operator became the owner or operator of the car park after 1 January 2026—within 1 month after becoming the owner or operator. (4) The application must be in the form, and contain the information, determined by the Commissioner. Note to s. 28 inserted by No. 13/2013 s. 54(2). **Note** Section 130A of the **Taxation Administration Act 1997** applies to an offence against subsection (1) or (2). 29 Registration (1) The Commissioner must register a person who applies for registration under this Division. (2) The Commissioner may, at any time, remove a person from the register or make any other amendments to the register that the Commissioner considers appropriate. 30 Requirement to notify changes (1) A person who ceases to be the owner of a car park must notify the Commissioner within 1 month after ceasing to be the owner. 1. 60 penalty units. (2) A person who ceases to be the operator of a public car park must notify the Commissioner within 1 month after ceasing to be the operator. 1. 60 penalty units. (3) An owner of premises that cease to be a car park must notify the Commissioner within 1 month after the premises cease to be a car park. 1. 60 penalty units. Note to s. 30 inserted by No. 34/2014 s. 11. **Note** See also section 41 in relation to car parks in the category 2 levy area. Division 2—Returns 31 Annual return (1) A person who is liable to pay the levy for a year must lodge a return in respect of that year with the Commissioner on or before 21 January in that year. (2) In the case of a public car park that has both an owner and an operator, the return must be lodged jointly by the owner and operator. (3) The return is to be in the form, and contain the information, determined by the Commissioner. Part 6—General 32 Levy is a charge on land An unpaid levy is a charge on the land on which the leviable parking space in respect of which the levy is payable is or was situated. 33 Registration of charge (1) The Commissioner may register a charge on land under section 32 by depositing with the Registrar of Titles a certificate describing the land charged and stating that there is an unpaid levy in respect of the land. (2) The Registrar of Titles must make a recording of the certificate in the Register. (3) When the levy is paid, the Commissioner may request the Registrar of Titles— (a) to remove or delete the charge; or (b) to make a recording in the Register of the discharge of the charge. (4) The Registrar of Titles must comply with a request made by the Commissioner under subsection (3). S. 33A inserted by No. 68/2007 s. 5. 33A Indemnity (1) This section applies if a lease, licence or other arrangement between an operator and an owner of a public car park provides that only one of the operator or the owner may set the fees for use of the car park. (2) If the lease, licence or other arrangement referred to in subsection (1) provides that the owner may set the fees for the use of the car park, the owner must indemnify the operator for the amount of the levy. (3) If the lease, licence or other arrangement referred to in subsection (1) provides that the operator may set the fees for the use of the car park, the operator must indemnify the owner for the amount of the levy. (4) This section has effect despite the terms of any lease, licence or arrangement unless the parties to the lease, licence or arrangement expressly agree that this section is not to apply. 34 Private car parks—obligation of lessees, licensees etc. (1) This section applies to a parking space in a private car park. S. 34(2) substituted by No. 68/2007 s. 6. (2) A person who uses a parking space that is a leviable parking space for a levy year under an agreement with the owner of the parking space must pay to the owner— (a) the amount of the levy for that levy year in respect of that parking space; and (b) the amount of any GST payable in respect of the amount referred to in paragraph (a). (3) If a parking space referred to in subsection (2) is used by the person for only part of the year, the amount to be paid by the person is to be reduced proportionately. (4) The person must pay the amount required by this section at or before the time that the owner is required to pay the levy. **Note** The owner is required to pay the levy by the day specified in the notice of assessment under section 14 of the **Taxation Administration Act 1997**. (5) The owner must, on request, provide the person with a copy of the notice of assessment of the levy. (6) If a person does not pay an amount as required by this section, the owner may recover the amount as a debt in a court of competent jurisdiction. (7) This section has effect despite the terms of any lease, licence or other agreement, but only until the earlier of the following— (a) the parties to the lease, licence or agreement expressly agree that this section is not to apply; or (b) the rental, licence fee, or other amount payable under the agreement by the person who uses the parking space is or could be reviewed, or the lease, licence or agreement could be terminated, by either party. (8) In this section— ***agreement*** includes a lease, licence, management agreement and any other kind of agreement or arrangement. S. 34A inserted by No. 48/2025 s. 18. 34A Map of levy area (1) The Commissioner must publish a map of the levy area on an appropriate website. (2) A map published under subsection (1) must show— (a) the category 1 levy area; and (b) the category 2 levy area. S. 34B inserted by No. 48/2025 s. 18. 34B Memoranda of understanding with municipal councils (1) The Minister, on behalf of the State, must enter into a memorandum of understanding with each municipal council whose municipal district includes any land that is in the levy area. (2) A memorandum of understanding under subsection (1) must relate to an annual allocation to the municipal council for the purpose of funding active transport or other transport initiatives. 35 Regulations (1) The Governor in Council may make regulations for or with respect to any matter or thing that is required or permitted to be prescribed or necessary to be prescribed to give effect to this Act. (2) Regulations made under this Act— (a) may be of general or limited application; and (b) may differ according to differences in time, place or circumstances. Pt 7 (Heading and ss 36, 37) repealed by No. 70/2013 s. 3(Sch. 1 item 6). * * * * * Pt 8 (Heading and ss 38, 39) inserted by No. 68/2007 s. 7. Part 8—Transitional provisions S. 38 inserted by No. 68/2007 s. 7. 38 State Taxation and Accident Compensation Acts Amendment Act 2007—indemnity (1) Section 33A, as inserted by section 5 of the **State Taxation and Accident Compensation Acts Amendment Act 2007**, applies, and is taken to have always applied, to owners and operators of public car parks on or after 1 January 2006. (2) If, because of subsection (1), the owner or operator of a public car park is required to indemnify another person for an amount that the owner or operator would not otherwise have been required to indemnify that other person for, that amount must be paid within 90 days after the commencement of section 5 of the **State Taxation and Accident Compensation Acts Amendment Act 2007**. S. 39 inserted by No. 68/2007 s. 7. 39 State Taxation and Accident Compensation Acts Amendment Act 2007—agreement to use leviable parking space (1) Section 34(2), as substituted by section 6 of the **State Taxation and Accident Compensation Acts Amendment Act 2007**, applies, and is taken to always have applied, to any person who uses a leviable parking space on or after 1 January 2006. (2) If, because of subsection (1), a person is required to pay an amount that the person would not otherwise have been required to pay, that amount must be paid within 90 days after the commencement of section 6 of the **State Taxation and Accident Compensation Acts Amendment Act 2007**. S. 40 inserted by No. 41/2013 s. 12. 40 State Tax Laws Amendment (Budget and Other Measures) Act 2013 (1) For the purpose of assessing the levy for 2014, section 13 applies as if a reference in that section to each space on premises that existed as a leviable parking space at any time in the previous year were a reference to each space on the premises that existed as a parking space at any time in the previous year (other than an exempt parking space) whether or not the parking space was a long stay parking space. **Example** In 2013, a public car park had a total of 1000 long stay parking spaces that were not exempt parking spaces and 300 parking spaces that were not long stay parking spaces or exempt parking spaces. The levy for 2014 will be assessed on all 1300 parking spaces. (2) To avoid doubt, nothing in the amendments made to this Act by the **State Tax Laws Amendment (Budget and Other Measures) Act 2013** (including this section) affects the assessment of the levy for any year before 2014. (3) In this section— ***long stay parking space*** has the meaning given in section 4 as in force immediately before the commencement of Part 2 of the **State Tax Laws Amendment (Budget and Other Measures) Act 2013**. S. 41 (Heading) amended by No. 21/2015 s. 3(Sch. 1 item 12). S. 41 inserted by No. 34/2014 s. 12. 41 State Taxation Legislation Amendment Act 2014 (1) The exemption in section 20A(1) applies for the purpose of assessing the levy for 2014 and all subsequent levy years. (2) The exemptions in section 20A(2) and (3) apply for the purpose of assessing the levy for 2015 and all subsequent levy years. (3) Section 30(1) does not apply to a person who ceases to be the owner of a car park in the category 2 levy area before 1 January 2015. (4) Section 30(2) does not apply to a person who ceases to be the operator of a public car park in the category 2 levy area before 1 January 2015. (5) Section 30(3) does not apply to an owner of premises in the category 2 levy area that cease to be a car park before 1 January 2015. Schedules Sch. 1 amended by No. 74/2006 s. 23, substituted by Nos 34/2014 s. 13, 48/2025 s. 19. **Schedule 1—Levy area** Section 3(1) 1 The ***category 1 levy area*** is the area in the Cities of Melbourne, Port Phillip and Yarra bounded by Hoddle St, Punt Rd, Queens Rd, Kings Way, the West Gate Freeway, City Link, Footscray Rd, Dudley St, Peel St, Franklin St, Queen St, Berrbang La, Dhanga Djeembana Walk, Therry St, Elizabeth St, Queensberry St, Rathdowne St, Carlton St, Nicholson St, Gertrude St and Langridge St. 2 The ***category 2 levy area*** is the area in the Cities of Darebin, Melbourne, Merri-bek, Port Phillip, Stonnington and Yarra bounded by Dandenong Rd, Queens Way, Nepean Hwy, Barkly St, Blessington St, Marine Pde, the path leading to Brooks Jetty, Brooks Jetty, Port Phillip Bay, a straight line extending, at the same angle as Princes St, to Princes St, Princes St, Swallow St, Station St, Boundary St, including a straight line at the same angle as Boundary St across the light rail tracks between Page Reserve and Fennell Reserve, a straight line extending, at the same angle as Boundary St, from the intersection of Boundary St and Fennell St to the West Gate Freeway, the West Gate Freeway, City Link, the Yarra River, the Maribyrnong River, Smithfield Rd, Racecourse Rd, City Link, Dawson St, Glenlyon Rd, King St, Alister St, Willowbank Rd, a straight line extending, at the same angle as Willowbank Rd, from the end of Willowbank Rd to the Merri Creek, the Merri Creek, St Georges Rd, Merri Pde, Westgarth St, East St, a straight line extending, at the same angle as East St, from the end of East St to the Merri Creek, the Merri Creek, the Yarra River, Victoria St, Burnley St, Doonside St, a straight line extending, at the same angle as Doonside St, from the end of Doonside St to the Yarra River, the Yarra River, a straight line extending, at the same angle as Williams Rd N, to Williams Rd N, Williams Rd N and Williams Rd, but excluding the category 1 levy area. **Note** The Commissioner must publish on an appropriate website a map that shows the category 1 levy area and the category 2 levy area—see section 34A. Sch. 2 substituted by No. 34/2014 s. 14. Schedule 2—Assessment of levy for 2015 in the category 2 levy area Section 13(4) 1 Application of Schedule This Schedule applies for the purpose of assessing the levy for 2015 on leviable parking spaces in the category 2 levy area, despite anything to the contrary in this Act. 2 Levy assessed on 2015 parking spaces (1) An owner of premises in the category 2 levy area is to be assessed for the levy for 2015 on each space on that premises that exists as a leviable parking space at any time in 2015. (2) The operator of a public car park in the category 2 levy area is to be assessed for the levy for 2015 on each space in the car park that exists as a leviable parking space at any time in 2015. 3 Concessions (1) If a parking space in a private car park in the category 2 levy area, for a period or periods totalling more than 30 days in 2015— (a) is an exempt parking space; or (b) is not capable of being used or does not exist as a parking space— the levy payable on the space for 2015 is to be reduced by the same proportion as the proportion of the year represented by the total of those periods. (2) If a parking space in a public car park in the category 2 levy area, for any period or periods during 2015— (a) is an exempt parking space; or (b) does not exist as a parking space— the levy payable on the space for 2015 is to be reduced by the same proportion as the proportion of the year represented by the total of those periods. 4 Estimates (1) A person who, on 1 January 2015, is the owner of a private car park in the category 2 levy area must lodge with the Commissioner, on or before 21 January 2015, an estimate of the number of leviable parking spaces the owner expects there to be in the car park for 2015. (2) A person who, on 1 January 2015, is the owner of a public car park in the category 2 levy area (or, if there is both an owner and an operator, the owner and operator jointly) must lodge with the Commissioner, on or before 21 January 2015, an estimate of the number of leviable parking spaces the person or persons expect there to be in the car park for 2015. (3) An estimate under this clause may be contained in a return under section 31. 5 Final adjustment of 2015 levy As soon as practicable after the end of 2015, the Commissioner must make a final adjustment of the levy payable for 2015 in respect of leviable parking spaces in the category 2 levy area based on the actual number of leviable parking spaces in that area in 2015. **Note** The **Taxation Administration Act 1997** provides that the Commissioner may make a reassessment of the levy. Endnotes 1 General information See [www.legislation.vic.gov.au](http://www.legislation.vic.gov.au) for Victorian Bills, Acts and current Versions of legislation and up-to-date legislative information. *Minister's second reading speech—* *Legislative Assembly: 5 October 2005* *Legislative Council: 26 October 2005* The long title for the Bill for this Act was "to impose a levy on long stay parking spaces in the central business district and inner Melbourne to reduce traffic congestion, to amend the **Taxation Administration Act 1997** and for other purposes." The **Congestion Levy Act 2005** was assented to on 2 November 2005 and came into operation on 1 January 2006: section 2. INTERPRETATION OF LEGISLATION ACT 1984 (ILA) Style changes Section 54A of the ILA authorises the making of the style changes set out in Schedule 1 to that Act. References to ILA s. 39B Sidenotes which cite ILA s. 39B refer to section 39B of the ILA which provides that where an undivided section or clause of a Schedule is amended by the insertion of one or more subsections or subclauses, the original section or clause becomes subsection or subclause (1) and is amended by the insertion of the expression "(1)" at the beginning of the original section or clause. Interpretation As from 1 January 2001, amendments to section 36 of the ILA have the following effects: • Headings All headings included in an Act which is passed on or after 1 January 2001 form part of that Act. Any heading inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. This includes headings to Parts, Divisions or Subdivisions in a Schedule; sections; clauses; items; tables; columns; examples; diagrams; notes or forms. See section 36(1A)(2A). • Examples, diagrams or notes All examples, diagrams or notes included in an Act which is passed on or after 1 January 2001 form part of that Act. Any examples, diagrams or notes inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, form part of that Act. See section 36(3A). • Punctuation All punctuation included in an Act which is passed on or after 1 January 2001 forms part of that Act. Any punctuation inserted in an Act which was passed before 1 January 2001, by an Act passed on or after 1 January 2001, forms part of that Act. See section 36(3B). • Provision numbers All provision numbers included in an Act form part of that Act, whether inserted in the Act before, on or after 1 January 2001. Provision numbers include section numbers, subsection numbers, paragraphs and subparagraphs. See section 36(3C). • Location of "legislative items" A "legislative item" is a penalty, an example or a note. As from 13 October 2004, a legislative item relating to a provision of an Act is taken to be at the foot of that provision even if it is preceded or followed by another legislative item that relates to that provision. For example, if a penalty at the foot of a provision is followed by a note, both of these legislative items will be regarded as being at the foot of that provision. See section 36B. • Other material Any explanatory memorandum, table of provisions, endnotes, index and other material printed after the Endnotes does not form part of an Act. See section 36(3)(3D)(3E). 2 Table of Amendments This publication incorporates amendments made to the **Congestion Levy Act 2005** by Acts and subordinate instruments. ––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– **City of Melbourne and Docklands Acts (Governance) Act 2006, No. 74/2006** | Assent Date: | 10.10.06 | | --- | --- | | Commencement Date: | S. 23 on 1.7.07: Government Gazette 28.6.07 p. 1303 | | Current State: | This information relates only to the provision/s amending the **Congestion Levy Act 2005** | **State Taxation and Gambling Legislation Amendment (Budget Measures) Act 2007, No. 22/2007** | Assent Date: | 12.6.07 | | --- | --- | | Commencement Date: | S. 3 on 13.6.07: s. 2(1) | | Current State: | This information relates only to the provision/s amending the **Congestion Levy Act 2005** | **State Taxation and Accident Compensation Acts Amendment Act 2007, No. 68/2007** | Assent Date: | 11.12.07 | | --- | --- | | Commencement Date: | Ss 3–7 on 12.12.07: s. 2 | | Current State: | This information relates only to the provision/s amending the **Congestion Levy Act 2005** | **Relationships Amendment (Caring Relationships) Act 2009, No. 4/2009** | Assent Date: | 10.2.09 | | --- | --- | | Commencement Date: | S. 37(Sch. 1 item 5) on 1.12.09: s. 2(2) | | Current State: | This information relates only to the provision/s amending the **Congestion Levy Act 2005** | **Statute Law Amendment (Directors' Liability) Act 2013, No. 13/2013** | Assent Date: | 13.3.13 | | --- | --- | | Commencement Date: | S. 54 on 14.3.13: s. 2 | | Current State: | This information relates only to the provision/s amending the **Congestion Levy Act 2005** | **State Tax Laws Amendment (Budget and Other Measures) Act 2013, No. 41/2013** | Assent Date: | 28.6.13 | | --- | --- | | Commencement Date: | Ss 3−12 on 1.1.14: s. 2(5) | | Current State: | This information relates only to the provision/s amending the **Congestion Levy Act 2005** | **Statute Law Revision Act 2013, No. 70/2013** | Assent Date: | 19.11.13 | | --- | --- | | Commencement Date: | S. 3(Sch. 1 item 6) on 1.12.13: s. 2(1) | | Current State: | This information relates only to the provision/s amending the **Congestion Levy Act 2005** | **State Taxation Legislation Amendment Act 2014, No. 34/2014** | Assent Date: | 13.5.14 | | --- | --- | | Commencement Date: | Ss 3–14 on 14.5.14: s. 2(1) | | Current State: | This information relates only to the provision/s amending the **Congestion Levy Act 2005** | **Treasury Legislation and Other Acts Amendment Act 2014, No. 44/2014** | Assent Date: | 27.6.14 | | --- | --- | | Commencement Date: | S. 33(Sch. item 7) on 30.6.14: s. 2(5) | | Current State: | This information relates only to the provision/s amending the **Congestion Levy Act 2005** | **Statute Law Revision Act 2015, No. 21/2015** | Assent Date: | 16.6.15 | | --- | --- | | Commencement Date: | S. 3(Sch. 1 item 12) on 1.8.15: s. 2(1) | | Current State: | This information relates only to the provision/s amending the **Congestion Levy Act 2005** | **State Taxation Acts Further Amendment Act 2017, No. 67/2017** | Assent Date: | 19.12.17 | | --- | --- | | Commencement Date: | Ss 3, 4 on 20.12.17: s. 2(4) | | Current State: | This information relates only to the provision/s amending the **Congestion Levy Act 2005** | **State Taxation Further Amendment Act 2025, No. 48/2025** | Assent Date: | 25.11.25 | | --- | --- | | Commencement Date: | S. 20 on 26.11.25: s. 2(2); ss 11–19 on 1.1.26: s. 2(3) | | Current State: | This information relates only to the provision/s amending the **Congestion Levy Act 2005** | ––––––––––––––––––––––––––––––––––––––––––––––––––––––––––––– 3 Explanatory details No entries at date of publication.