Leviable district and leviable premises , A leviable district is an area established by regulation (s 4(1) definition; s 4(2)). Premises are leviable premises for a financial year if, at any time during the previous financial year, they were located in a leviable district and contained one or more parking spaces (s 7(1)). The regulations may declare that particular premises are not leviable premises (s 7(2)).

Parking space , The Act defines parking space as a space situated on premises in a leviable district that is used or set aside for parking motor vehicles, or a space declared by regulation to be a parking space for the purposes of the Act (s 4(1) definition). The Chief Commissioner may issue guidelines, with the Minister’s approval, clarifying what constitutes a parking space in particular circumstances and whether a parking space is to be exempted from levy calculations (s 12(1)-(2)). The regulations may also declare parking spaces and create exemptions (s 14(2)(c)).

Owner , The Act provides an expansive inclusive definition of owner in relation to leviable premises. It includes persons who are entitled to freehold possession, persons entitled to rents and profits (including lessors, mortgagees in possession and trustees), lessees or licensees, local councils for public roads or reserves, owners corporations for strata schemes, and associations for community/precinct/neighbourhood schemes (s 4(1) definition (a)-(f)). That definition determines who is liable for levy payment (s 8(3)) and who must furnish returns (s 9(1)).

Levy and its administration , A levy is imposed annually on 1 July on all leviable premises (s 8(1)). The levy amount for particular premises is calculated under the regulations (s 8(2)). The Chief Commissioner collects the levy and may retain a commission agreed with the Minister (s 8(5)-(6)). Levies paid are subject to a statutory trust for the purposes set out in s 11(3) and must be used accordingly (s 10).

Public Transport Fund , Section 11 establishes a Public Transport Fund in the Special Deposits Account (s 11(1)). Pay-ins to the Fund include Consolidated Fund appropriations, investment interest and any other money directed by law (s 11(2)). Money payable from the Fund is limited to the listed public-transport-related purposes (s 11(3)) and is paid out under Ministerial directions (s 11(4)). The listed purposes include financing public transport services, projects that facilitate access by public transport to and from, or within, leviable districts (including construction and maintenance of parking facilities and other infrastructure), initiatives for communicating commuter information, and payment of amounts under Parts 4 and 10 of the Taxation Administration Act 1996 in relation to levies (s 11(3)(a)-(d)).

Interaction with taxation machinery , The Act is a taxation law for purposes of the Taxation Administration Act 1996 and must be read together with that Act (s 5). The Taxation Administration Act therefore provides the framework for administration, enforcement, assessment, penalties and recovery of the levy; for example, payment by 1 September prevents a tax default (s 8(7)) and the Taxation Administration Act governs interest and penalty tax where defaults occur (s 8 note).

Regulations and guidelines , The Governor may make regulations necessary to implement the Act, including the method for calculating parking spaces and levies, exemptions, administration of the Fund and arrangements for contributions by users (s 14(1)-(2)). The Chief Commissioner can make non-inconsistent guidelines (s 12(1)), but such guidelines require Ministerial approval (s 12(2)); courts must have regard to those guidelines in proceedings where the matters are in issue (s 12(3)).

Statutory trust and Ministerial control , Levies are held on statutory trust for the purposes set out in s 11(3) (s 10). The Minister directs payments from the Public Transport Fund (s 11(4)), and the Chief Commissioner may retain a commission as agreed with the Minister (s 8(6)). These provisions allocate decision-making authority between the Chief Commissioner (collection and guideline issuance) and the Minister (approval of guidelines, direction of Fund payments and agreements about commission).

Temporal and transitional framing , The levy is assessed on 1 July but looks back at the previous financial year’s parking-space situation (s 7(1); s 8(1)). The Act carries over certain things from the former Parking Space Levy Act 1992 and the Public Transport Facilities Fund into the new framework (Schedule 1 Pt 2, Pt 2-Pt 5). The Minister must review the Act’s operation after five years from assent and table a report within 12 months after that period (s 18).

Owners of leviable premises , The primary burden falls on persons who are owners of premises that qualify as leviable premises. Owner is a broad statutory construct that encompasses freehold proprietors, persons entitled to rents and profits (including lessors and mortgagees in possession), lessees and licence-holders, local councils in respect of public roads or reserves, owners corporations for strata schemes and associations for community schemes (s 4(1) definition (a)-(f)). The person who is the owner as at 1 July in any year is expressly liable for the levy for that premises (s 8(3)). Where ownership is shared, owners are jointly and severally liable (s 8(4)). That structure transforms legal relationships (lease, licence, mortgage in possession, strata ownership and community associations) into potential levy liability points.

Multiple owners and representative returns , For leviable premises owned by more than one person, the duty to furnish returns may be satisfied by any one owner lodging a return on behalf of all (s 9(2)), though joint and several liability remains for payment (s 8(4)). This creates an operational dynamic where a single representative can fulfil lodgment obligations, but payment exposure persists for all owners.

Councils and public authorities , Local councils are expressly included as owners in respect of public roads or public reserves within their local government area (s 4(1)(d)). The Act binds the Crown in right of New South Wales (s 6(1)), which subjects Crown-owned premises to the levy regime, though subsection (2) preserves that the Crown cannot be prosecuted for an offence under the Act (s 6(2)).

Strata and community scheme bodies , Owners corporations constituted under the Strata Schemes Management Act 2015 are owners in respect of leviable premises that form part of a strata scheme (s 4(1)(e)). Associations under the Community Land Development Act 2021 are similarly identified (s 4(1)(f)). For those entities, levy liability may attach to the collective body rather than individual lot owners, depending on the scheme arrangements.

Users of parking spaces , The regulations may establish arrangements for contributions towards payment of the levy by specified classes of persons who use parking spaces in leviable premises (s 14(2)(e)). That means the Act contemplates regulatory mechanisms to allocate some of the levy burden to parking users, though the statutory liability to the revenue authority rests with the owner as defined (s 8(3)).

Chief Commissioner, Minister and Treasury apparatus , The Chief Commissioner of State Revenue is the collecting authority; duties include receiving returns, collecting levies and issuing guidelines (s 4 definition; s 8(5); s 9(1); s 12(1)). The Chief Commissioner can retain an agreed commission (s 8(6)). The Minister has approval and supervisory roles , approving guidelines (s 12(2)), directing payments from the Public Transport Fund (s 11(4)), and entering into commission arrangements with the Chief Commissioner (s 8(6)). Treasury is implicated through the Public Transport Fund, which is held in the Special Deposits Account (s 11(1)-(2)).

Regulated entities and developers , Because the regulations may declare particular spaces to be parking spaces and set the method of counting spaces (s 4(1) definition; s 14(2)(a)), property developers, building owners and operators of parking stations are in scope for compliance efforts. Where regulations permit exemptions or special counting methods (s 14(2)(c)), affected parties may be motivated to seek inclusion or exclusion under the regulatory definitions.

Legal advisors and courts , The Chief Commissioner’s guidelines, once approved, must be taken into account by courts in relevant proceedings (s 12(3)). That creates an evidentiary and interpretive role for the guidelines in litigation and disputes over levy liability or classification of parking spaces.

The public transport sector and projects , The Act directs levy proceeds to a Public Transport Fund whose permitted uses are narrowly framed around financing public transport services and related projects that facilitate access by public transport to leviable districts (s 11(3)). Public transport operators, infrastructure planners and project managers could be recipients of funding authorised by Ministerial direction (s 11(4)).

Owners’ duties to report and pay , Owners of leviable premises must furnish a return to the Chief Commissioner on or before 1 September in any year in relation to parking spaces situated on those premises at any time during the previous financial year (s 9(1)). The owner as at 1 July in any year is liable for payment of the levy for the premises (s 8(3)). Where multiple owners exist, any one owner may furnish the return (s 9(2)), but the liability for payment is joint and several (s 8(4)). The obligation to furnish a return survives failures to lodge in previous periods; it is continuing (s 9(3)).

Timing and avoidance of tax default , The levy is imposed on 1 July each year (s 8(1)). Payment by 1 September in the year in which liability arises prevents a tax default for the purposes of the Taxation Administration Act 1996 (s 8(7)). The Taxation Administration Act supplies the regime for interest and penalty tax where tax defaults occur (s 8 note).

Calculation rights and administrative disclosure , The amount of the levy is to be calculated in accordance with regulations (s 8(2)); owners therefore have a statutory expectation that the method of calculation will be prescribed by subordinate instrument. The Chief Commissioner may publish guidelines addressing what constitutes a parking space and exemptions for particular circumstances (s 12(1)). Those guidelines, approved by the Minister (s 12(2)), are to be had regard to by courts in proceedings where relevant (s 12(3)), which gives owners a procedural channel to challenge classifications and a predictable interpretive reference point.

Statutory trust and use restrictions , All levies paid to the Chief Commissioner under the Act are subject to a statutory trust for the purposes referred to in s 11(3) and must be used accordingly (s 10). This restricts the executive’s use of revenue to financing public transport services, projects to facilitate public-transport access to leviable districts, commuter information initiatives, and payment of amounts under Parts 4 and 10 of the Taxation Administration Act in relation to levies (s 11(3)(a)-(d)). Rights in that context are directional rather than proprietary; the statute imposes an obligation on the executive to apply levy proceeds to the listed purposes and creates a trust relationship in law (s 10).

Ministerial and Chief Commissioner powers , The Chief Commissioner has power to issue guidelines not inconsistent with the Act or regulations (s 12(1)). The Minister must approve such guidelines (s 12(2)). The Minister may delegate functions under the Act except the power of delegation itself (s 13(1)), and delegates may subdelegate if authorised in writing by the Minister (s 13(2)). The Governor may make regulations (s 14(1)), and the regulations can prescribe calculation, exemptions, administration of the Fund and contribution arrangements by users (s 14(2)).

Regulatory rights and offences , The regulations may create offences with penalties not exceeding 10 penalty units (s 14(3)). The Act itself provides owners with procedural protections in that the Taxation Administration Act governs enforcement, assessments and recovery (s 5).

Transitional rights and obligations , The Schedule contains savings and transitional provisions carrying forward certain arrangements from the former Parking Space Levy Act 1992, including required returns under the former Act (Schedule 1 Pt 2, s 3), existing arrangements made under the former Act’s section 17 being taken as made for the purposes of regulations under this Act (Schedule 1 Pt 2, s 4), and transfer of funds from the former Public Transport Facilities Fund into the new Public Transport Fund (Schedule 1 Pt 2, s 5). These provisions preserve rights and liabilities created before commencement.

Review and reporting duty , The Minister must undertake a formal review of the Act as soon as possible after five years from the date of assent and table a report in both Houses within 12 months after the end of that period (s 18(1)-(3)). This imposes on the executive a statutory duty to evaluate the policy and operation of the Act at a fixed interval.

Primary enforcement framework , The Act is designated a taxation law to be read with the Taxation Administration Act 1996 (s 5). That means assessment, collection, objection, review, recovery, interest, penalties and other enforcement mechanisms operate under the Taxation Administration Act where applicable. The Act signals this explicitly and points to interest and penalty tax rules under the Taxation Administration Act where a tax default occurs (s 8 note). Payment by 1 September avoids a tax default under the Taxation Administration Act (s 8(7)).

Regulatory criminality , The Governor may make regulations for carrying this Act into effect, and those regulations may create offences punishable by up to 10 penalty units (s 14(1); s 14(3)). The Act does not itself set out offence provisions apart from empowering the regulations to do so. The Crown cannot be prosecuted for an offence under the Act (s 6(2)), though the Act binds the Crown in right of New South Wales (s 6(1)).

Administrative sanctions , The Taxation Administration Act framework, which the Act is to be read with, contains administrative sanctions such as interest and penalty tax for defaults (s 8 note). The Act preserves the Chief Commissioner’s role in collection and allows an agreed commission to be retained (s 8(5)-(6)), which may affect net recoveries and administration costs.

Civil liability and joint and several exposure , Owners of leviable premises are liable to pay the levy; where premises have multiple owners they carry joint and several liability for the levy (s 8(4)). This statutory imposition creates potential civil liability among co-owners for contribution and indemnity, though the Act itself does not set out contribution mechanisms between co-owners; those will arise under general law or contractual arrangements. The Act also provides for returns to be filed by any one owner on behalf of co-owners (s 9(2)), but that does not displace the payment exposure of all owners.

Compulsion to lodge returns , Failure to lodge a return does not extinguish the obligation; the Act makes the duty continuing (s 9(3)). That feeds into the Taxation Administration Act’s enforcement powers, which can include assessments in absence of returns and recovery processes (s 5).

Court regard for guidelines , In proceedings where classification of a parking space or exemption is in issue, courts must have regard to any Chief Commissioner guidelines made under s 12(1) (s 12(3)). That allocates interpretive weight to administrative guidance and can influence outcomes in civil and administrative litigation over levy assessments and exemptions.

Statutory trust and accountability , Levies paid are subject to a statutory trust for the purposes listed in s 11(3) and must be used accordingly (s 10). That creates an enforceable obligation on the executive regarding use of levy proceeds. Remedies for breach of trust would be governed by general trust law and available statutory mechanisms; the Act itself imposes the trust and the Minister directs payments from the Fund (s 11(4)).

Regulatory offences and 10-penalty-unit cap , Any criminal or administrative offences under the delegated regulations are capped at penalties not exceeding 10 penalty units (s 14(3)), which sets a statutory upper limit on fines that may be prescribed in subordinate legislation.

Taxation Administration Act 1996 , The Act must be read together with the Taxation Administration Act 1996, which is explicitly identified as providing the administration and enforcement framework (s 5). The Act is a taxation law for the purposes of the Taxation Administration Act (s 5 note), so definitions, administrative powers, objection and review mechanisms, and default consequences (including interest and penalty tax) within the Taxation Administration Act apply to the levy (s 8 note; s 5).

Local government, strata and community land statutes , The statutory definition of owner cross-references other Acts to identify who is an owner for levy purposes. In relation to public roads and reserves, the council of the local government area is an owner (s 4(1)(d)), which ties the scope of levy liability to the Local Government Act 1993’s concepts of public road and public reserve. For strata schemes, the owners corporation constituted under the Strata Schemes Management Act 2015 is the owner for leviable premises that form part of a strata scheme (s 4(1)(e)). For community, precinct or neighbourhood schemes, the association constituted under section 25 of the Community Land Development Act 2021 is the owner (s 4(1)(f)). These cross-references locate levy liability within existing property and scheme governance frameworks.

Interpretation Act and subordinate legislation rules , The Act’s definitions and notes make explicit reference to the Interpretation Act 1987 for broader interpretation principles (s 4 note). The Act also makes special transitional provision for a regulation set out in Schedule 2 and disapplies certain provisions of the Subordinate Legislation Act 1989 and the Interpretation Act 1987 in relation to that instrument (s 15(2)-(4)), although Schedule 2 itself is repealed at commencement with continued effect preserved by the Interpretation Act (s 15(5) and Schedule 2 repealed notation). The Governor’s power to make regulations is the normal statutory vehicle for implementing the calculation and operational detail (s 14(1)-(2)).

Public finance and Special Deposits Account , Section 11 creates the Public Transport Fund within the Special Deposits Account, linking levy revenue to public finance mechanisms. The Fund receives Consolidated Fund appropriations and investment income, and payments are made from it under Ministerial directions (s 11(1)-(4)). The Act also requires that levies paid be subject to a statutory trust to be used for the listed public-transport-related purposes (s 10; s 11(3)), which interacts with general public finance law on appropriation and the Special Deposits Account.

Former Parking Space Levy Act 1992 and transitional carry‑over , The Schedule carries over several elements from the former Act. Returns required under the former Act but not lodged remain subject to the new Act’s s 9 (Schedule 1 Pt 2 s 3). Existing arrangements under the former Act’s section 17 are treated as made for the purposes of the new regulations (Schedule 1 Pt 2 s 4). Money in the former Public Transport Facilities Fund is to be paid into the Public Transport Fund under this Act (Schedule 1 Pt 2 s 5). The Taxation Administration Act’s operation for the former Act is preserved as having operated for this Act where applicable (Schedule 1 Pt 2 s 6).

Delegation and administrative law , The Minister may delegate functions under the Act (s 13(1)), and delegates may subdelegate if authorised by the Minister in writing (s 13(2)). Those delegation arrangements interact with public law principles on statutory delegation and administrative decision-making and will determine which decision-maker’s acts are amenable to judicial review.

Criminal prosecution limitations , Although the Act binds the Crown (s 6(1)), it also expressly preserves that nothing in the Act renders the Crown liable to be prosecuted for an offence (s 6(2)). This affects how the Crown and its agencies are treated under the Act compared with private owners and may shape enforcement options against Crown property.

Regulations and penalty limits , The Act authorises the Governor to make regulations and explicitly allows the regulations to create offences with penalties up to 10 penalty units (s 14(1)-(3)). This interacts with the broader subordinate legislation framework and criminal law, constraining the maximum penalty that can be imposed in regulation.

Statutory annotations within the Act record several amendments and repeals. Section 4 carries amendment notes indicating changes at later dates: “s 4: Am 2016 No 50, Sch 4.18; 2016 No 51, Sch 9.14; 2021 No 6, Sch 5.12”, which implies the definitions and related provisions were amended by those legislative instruments (s 4 annotation). Section 8 includes an amendment notation: “s 8: Am 2009 No 91, Sch 2 [1]”, indicating that s 8 was amended by the State Revenue Legislation Further Amendment Act (No 2) 2009 (as recorded in the Act’s marginal note). Schedule 1 has its own amendment note: “sch 1: Am 2009 No 91, Sch 2 [2]”, which indicates that Schedule 1 was amended by the same 2009 amending Act.

Schedule 2 is recorded as repealed (Schedule 2 (Repealed); “sch 2: Rep 2009 No 5, sec 15 (5)”), and section 15 dealt with the Parking Space Levy Regulation 2009 by taking Schedule 2 to be, and have effect as, a regulation made under the Act (s 15(1)). Section 15 also disapplied aspects of the Subordinate Legislation Act 1989 and certain Interpretation Act provisions to the regulation set out in Schedule 2 for transitional purposes (s 15(2)-(4)); subsection (5) provided that Schedule 2 is repealed on the day following commencement, although the continued effect of that regulation is preserved by reference to the Interpretation Act (s 15(5) and note). Sections 16 and 17 are noted as repealed: “s 16: Rep 1987 No 15, sec 30C. s 17: Rep 1987 No 15, sec 30C.”

Part 3 of Schedule 1 records that the amendment made by the State Revenue Legislation Further Amendment Act (No 2) 2009 applies to the parking space levy imposed on 1 July 2009 and subsequent years (Schedule 1 Pt 3 s 7). The Schedule also includes transitional and savings provisions preserving returns and arrangements from the former Parking Space Levy Act 1992 (Schedule 1 Pt 2 s 3-6), and transfers of monies from the former Public Transport Facilities Fund into the Public Transport Fund established by this Act (Schedule 1 Pt 2 s 5).

The Act’s commencement is by proclamation (s 2). Section 18 requires a review of the Act as soon as possible after five years from assent, but the Act does not record subsequent legislative reviews or amendments beyond those annotated in the text; the annotations listed above are the only amendments recorded in the source provided.

The statute text contains no recorded judicial decisions or litigation outcomes. The Act itself does not name cases and includes no schedule of litigation. That absence in the Act does not mean litigation has not occurred in practice, but this deep dive is limited to the statutory source and therefore records no litigation history.

The Act’s provisions, however, identify several concrete loci where disputes and litigation are foreseeable. The Act sets statutory definitions and delegates key matters to regulations and administrative guidelines; each of these creates interpretive issues that can be the subject of proceedings. Specifically:

• Definition and classification of parking spaces. The Act defines parking space both by operation and by reference to regulations (s 4(1) definition). The Chief Commissioner may make guidelines specifying what does and does not constitute a parking space in particular circumstances (s 12(1)(a)), and the regulations may declare parking spaces for the purposes of the Act (s 4(1) and s 14(2)(a)). Litigation may arise where an owner contests an administrative or regulatory classification, seeking judicial determination of whether a particular area meets the statutory or regulatory test.

• Exemptions from levy calculation. The regulations may provide for circumstances in which parking spaces are exempted from levy calculation (s 14(2)(c)). The Chief Commissioner’s guidelines may also make determinations about exemption in particular circumstances (s 12(1)(b)). Disputes may focus on whether particular spaces qualify for exemption and whether guidelines or regulations were properly applied.

• Owner status and multi-party liability. The Act’s broad statutory definition of owner (s 4(1)) attaches levy liability to various property interest holders, including councils, owners corporations and associations (s 4(1)(d)-(f)). Litigation might concern who is the owner as at 1 July in complex property arrangements (for example, mortgagees in possession, leaseholders or associations), and the consequences of joint and several liability for co-owners (s 8(3)-(4)).

• Administrative review and procedural challenges. Because levy administration operates within the Taxation Administration Act framework (s 5), disputes may proceed under the assessment, objection and review procedures contained in that Act as well as through judicial review of administrative decisions such as the Chief Commissioner’s guidelines or Ministerial directions.

• Statutory trust and application of funds. The Act requires levies to be held on statutory trust for specified public-transport-related purposes (s 10; s 11(3)). Litigation could arise over whether funds have been applied in accordance with the trust, particularly where an aggrieved party alleges diversion or improper Ministerial directions (s 11(4)). The statutory trust creates a legal obligation that is enforceable in law; remedies will depend on the circumstances and available public law and trust law remedies.

• Delegation and Ministerial powers. The Minister may delegate functions and the Governor may make regulations (s 13; s 14). Challenges may be brought concerning the validity of delegated decisions, the lawfulness of regulations made, and the scope of Ministerial directions that govern payments from the Public Transport Fund (s 11(4)).

Although the Act sets out several statutory hooks for litigation, the source does not supply case law. Any actual litigation history, judicial interpretations of key provisions, or reported decisions would need to be identified and analysed from external case reports and legal databases, which are outside the scope of the statutory text provided here.

Timing mismatch between assessment date and measurement year , The levy is imposed on 1 July each year but is determined by the presence of parking spaces at any time during the previous financial year (s 7(1); s 8(1)). This lookback period means owners must track past-year parking-space counts to determine current liability. Misunderstanding this temporal linkage can lead to late or incorrect returns and payment exposure.

Broad statutory definition of owner , The inclusive definition of owner captures freeholders, persons entitled to rents and profits, lessees and licensees, mortgagees in possession, councils, owners corporations and certain scheme associations (s 4(1) definition (a)-(f)). Parties who would not conventionally consider themselves “owners” for rate or land tax purposes may be liable here. For example, a mortgagee in possession or an owners corporation could unexpectedly find themselves as the liable person on 1 July.

Joint and several liability , Multiple owners are jointly and severally liable for payment of the levy (s 8(4)). This creates full payment exposure for each co-owner and can produce internal contribution disputes between co-owners that the Act does not directly resolve. Relying on one co-owner to lodge a return (permitted by s 9(2)) does not negate payment risk for the others.

Regulatory and guideline uncertainty , Key operational matters are left to regulations and Chief Commissioner guidelines. The number of parking spaces, the method for calculating the levy, which spaces may be exempt, and arrangements for contributions by users are all delegated (s 14(2); s 12(1)). Until regulations and guidelines are in place and clarified, owners face uncertainty about quantification and exemptions. Guidelines require Ministerial approval (s 12(2)) and courts must have regard to them (s 12(3)), which gives them legal significance, but their content and timing are administrative variables.

Scope of “parking space” , The statutory definition includes spaces used or set aside for parking motor vehicles and spaces declared by regulation to be parking spaces (s 4(1) definition). Because regulations and guidelines can define or declare spaces, commonplace features such as loading bays, motorcycle bays, bicycle racks or shared use areas could be drawn into scope depending on regulatory drafting. The owner who assumes only car bays count may be surprised if a regulation declares other spaces leviable.

Exemption mechanics , Regulations may exempt spaces from levy calculations (s 14(2)(c)), and guidelines can address exemptions (s 12(1)(b)). However, the Act does not set out substantive exemption criteria beyond permitting regulations and guidelines to do so. Reliance on anticipated exemptions without regulatory confirmation is therefore risky.

Interaction with Crown immunity , The Act binds the Crown (s 6(1)), but the Crown cannot be prosecuted for offences under the Act (s 6(2)). This may produce asymmetric enforcement exposure between private owners and Crown entities, particularly where Crown-owned land (for example, public roads) is implicated (s 4(1)(d)).

Regulatory offence penalty cap , Any offence created by the regulations is limited to a maximum of 10 penalty units (s 14(3)). That cap constrains the maximum regulatory fine available and may affect enforcement strategies in subordinate legislation.

Statutory trust plus Ministerial control , Levies are held on statutory trust for specified public-transport-related purposes (s 10; s 11(3)), yet payments out of the Public Transport Fund are made according to Ministerial directions (s 11(4)). The combination of trust obligations and ministerial discretion could raise governance and accountability questions about whether particular disbursements align with the trust purposes.

Transitional carryovers , The Schedule carries forward returns and arrangements from the former Parking Space Levy Act 1992 (Schedule 1 Pt 2 s 3-6). Parties who had outstanding obligations under the former Act remain exposed under the new Act; practitioners should not assume earlier non-lodgment is extinguished by the legislative change (Schedule 1 Pt 2 s 3).

Delegation chain , The Minister may delegate functions and delegates may subdelegate with written authorisation (s 13(1)-(2)). This creates a chain of instruction that can complicate where decision-making authority properly lies, and which delegate’s act is amenable to review. Practitioners should record authorisations and delegations when dealing with administrative officers.

Record-keeping burden and return obligation , Owners must lodge returns regarding parking spaces in the previous financial year by 1 September (s 9(1)). The continuity of the obligation (s 9(3)) and the temporal mismatch between measurement year and assessment date mean owners must maintain accurate historical records of parking-space availability and usage, potentially increasing compliance costs.

Commission retention by Chief Commissioner , The Chief Commissioner may retain from levies such commission as agreed with the Minister (s 8(6)). The net funds available for the Public Transport Fund will therefore be the levies collected less any agreed commission, which affects budgeting for funded public-transport projects.

Limited penalty regime in statute , The Act itself does not specify a broad range of specific offences; it relies on regulations for criminal or administrative offences and caps penalties in regulation to 10 penalty units (s 14(3)). This may limit statutory deterrence until subordinate instruments are in place.

Review timing , The Minister must review the Act as soon as possible after the five-year anniversary of assent and table a report within 12 months after that five-year period (s 18(1)-(3)). Stakeholders should note this statutory review point as a likely occasion for policy or technical change.

Identify leviable districts and assess premises , Start by determining whether the premises were located in a leviable district at any time during the previous financial year, noting that leviable districts are established by regulation (s 4(1) definition; s 4(2); s 7(1)). If regulations are silent or not yet made, monitor the statute-regulation interface and chief commissioner guidance to confirm district definitions.

Establish owner status as at 1 July , Ascertain who is the owner for levy purposes on 1 July in the relevant year, using the Act’s inclusive definition of owner that includes freehold title-holders, those entitled to rents, lessees, licensees, mortgagees in possession, local councils for roads and reserves, owners corporations and scheme associations (s 4(1) definition; s 8(3)). Draft authority and inter-owner agreements that allocate notification and payment responsibility to minimise exposure from joint and several liability (s 8(4)).

Count parking spaces in accordance with regulations , Determine the number and types of parking spaces that existed on the premises at any time during the previous financial year, and apply the method of counting prescribed by the regulations (s 14(2)(a); s 8(2)). If regulations are not yet published, obtain advice from the Chief Commissioner or a legal adviser about likely counting methodologies and retain contemporaneous records (plans, licences, parking station logs) to support future returns (s 9(1)).

Lodge returns by 1 September and pay by 1 September to avoid tax default , Ensure a return is furnished to the Chief Commissioner on or before 1 September in the year in question in relation to parking spaces situated in the previous financial year (s 9(1)). If payment is due, make payment by 1 September to prevent a tax default under the Taxation Administration Act (s 8(7)). Where premises have multiple owners, coordinate which owner will file the return (s 9(2)) and ensure internal mechanisms for collection and apportionment are in place to handle joint and several liability (s 8(4)).

Document historical parking arrangements , Because the levy looks back over the previous financial year (s 7(1)), maintain detailed historical records of parking-space availability and allocation across the financial year: lease agreements, licences, plans, occupancy logs, evidence of spaces reserved for particular uses, temporary closures, construction activities and any regulatory approvals that affect parking. These records will be the primary evidence basis for returns, exemption claims and defence against assessments.

Engage with guidelines and seek Ministerial or Commissioner clarification where appropriate , Monitor the Chief Commissioner’s guidelines (s 12(1)) and seek clarification where classification or exemption issues are ambiguous. Because guidelines require Ministerial approval (s 12(2)) and courts must have regard to them (s 12(3)), aligning compliance approaches with published guidelines reduces litigation risk.

Assess potential exemptions and regulatory relief , Review the regulations for any exemptions that might apply (s 14(2)(c)). If an exemption appears applicable, document the factual basis and preserve evidence in case of inquiry. If regulations allow contributions by classes of users (s 14(2)(e)), explore commercial options to allocate some levy cost to users through contractual terms, but note that statutory liability remains with owners.

Manage inter-party risk and contractually allocate liabilities , Given joint and several liability (s 8(4)), owners should use leases, licences and owners corporation rules to allocate payment responsibilities, indemnities and recovery rights among co-owners, tenants and parking users. Where possible, incorporate clauses that require tenants or parking operators to contribute to or indemnify owners for levy costs, and maintain records evidencing any cost-shifting arrangements.

Prepare for regulatory changes and transitional issues , The regulations can materially alter calculation methods, exemptions and contribution arrangements (s 14(2)). Treat any upcoming regulatory consultations or reviews as risk events and prepare submissions if the regulatory design affects your clients’ costs. For entities transitioning from the former Parking Space Levy Act 1992, verify outstanding obligations and historic returns covered by the transitional provisions (Schedule 1 Pt 2 s 3-6).

Monitor the Public Transport Fund and statutory trust implications , Understand that levies paid are subject to a statutory trust and that proceeds are to be used for specified public-transport purposes (s 10; s 11(3)). For organisations that might be recipients of Fund disbursements, align project proposals with the statutory list of permitted purposes. For owners, maintain visibility on any commission retention arrangements that will reduce net Fund receipts (s 8(6)).

Plan for compliance costs and record retention , Anticipate the need for staff time, record-keeping systems, compliance checks and possibly third-party verification to support the returns and potential disputes over counting or classification. Keep records for at least the preceding financial year and longer if the regulations or the Taxation Administration Act specify retention periods (s 9(1); s 5).

Consider administrative and judicial review routes , If disputing an assessment, classification or the application of guidelines, proceed through the Taxation Administration Act’s objection and review pathways, and preserve steps for judicial review where administrative action is unlawful or beyond power (s 5; s 12(3)). Document communications with the Chief Commissioner and Minister, and seek written guidance where possible.

Implement internal controls for multi-site portfolios , For owners with multiple premises, centralise tracking of which premises fall within leviable districts and automate data capture of parking-space counts. Reconcile these counts against planned development activities that might change parking availability within the lookback year (s 7(1)).

Engage early with stakeholders , For councils, owners corporations, community associations and large landholders, engage with tenants, parking operators and members to explain the levy, apportionment mechanisms and associated changes to parking pricing or access arrangements. Where regulations anticipate contributions by parking users (s 14(2)(e)), consult early about contractual changes.

Prepare for the statutory review cycle , The Minister must review the Act after five years from assent and table a report within 12 months after that period (s 18(1)-(3)). Use that review period to collate data on levy impacts, compliance costs and operational issues to inform submissions should legislative or regulatory change be contemplated.

In all steps, link compliance actions to the specific statutory provisions cited here (s 4; s 7; s 8; s 9; s 10; s 11; s 12; s 13; s 14; Schedule 1) and to the administration framework under the Taxation Administration Act 1996 (s 5).