4Definitions

#### 4 Definitions 4 Definitions > > (1) In this Act— > > > > 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). > > > > exercise a function includes perform a duty. > > > > financial year means a year commencing on 1 July. > > > > function includes a power, authority or duty. > > > > leviable district means a district established by the regulations as a leviable district. > > > > leviable premises—see section 7. > > > > levy means the parking space levy imposed by this Act on leviable premises. > > > > owner, in relation to leviable premises, includes— > > > > > (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 > > > > > (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 > > > > > (c) any person to whom a lease or licence to occupy the premises has been granted, and > > > > > (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 > > > > > (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 > > > > > (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. > > > > parking space means a space that is situated on premises in a leviable district, being a space— > > > > > (a) that is used, or set aside, for the parking of motor vehicles, or > > > > > (b) that is declared by the regulations to be a parking space for the purposes of this Act. > > > > premises includes any land and any building. > > > > Note— > > > > 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. > > > (2) The regulations may establish a leviable district by reference to local government areas (or parts of local government areas), boundaries, plans or otherwise. > > > (3) Notes included in this Act do not form part of this Act. > > **s 4:** Am 2016 No 50, Sch 4.18; 2016 No 51, Sch 9.14; 2021 No 6, Sch 5.12.