Leviable district: Clause 4 declares each district listed in Schedule 1 to be a leviable district for the purposes of the Act. The district boundaries are expressed by maps for the City of Sydney, North Sydney, Bondi Junction, Chatswood, Parramatta and St Leonards (Schedule 1, Parts 1 and 2). The maps are administrative instruments approved by the Minister and published on commencement of the 2025 amendment, and the Regulation ties the legal effect of those maps to that Ministerial approval and publication (see Schedule 1 entries).

Leviable premises and exclusions: The Regulation excludes on-street carriageways from leviable premises by declaring that a carriageway of any street, road or lane open to or used by the public is not leviable premises (cl 5). Conversely, premises with parking areas, including those that contain stacked parking spaces, are leviable if they lie within the leviable district boundaries (cl 6, cl 4).

Counting rules and parking-space types: Clause 7 defines how to count parking spaces on premises. It breaks the total into regular parking spaces, stacked parking spaces and parking slots (in multi-vehicle spaces). Regular parking spaces are either designated spaces counted directly or calculated by area, using a divisor of 18 square metres per space with remainders disregarded; where portions of a parking area have designated spaces the greater of the explicit count and the 18 m2 calculation applies (cl 7(2)). Stacked parking spaces are counted as the maximum number of motor vehicles that can reasonably be accommodated by the car stackers on the premises (cl 7(3)). Multi-vehicle spaces get converted into a number of parking slots equal to the maximum number of vehicles that can be accommodated by leases, licences or other arrangements (cl 7(4)).

Exempt parking spaces and conditions: Clause 8 sets out multiple, specific categories of exempt parking spaces for leviable premises in Category 1 and Category 2 areas. Exemptions include bicycle and motorcycle parking, resident parking, mobility parking (subject to compliance with AS 2890.6:2022 or the guidelines per cl 8(2A)), short-term loading/unloading where vehicles are only permitted while loading/unloading (cl 8(1)(d)), specified no-charge parking for certain plant and emergency vehicles (cl 8(1)(f)-(g)), garaging of delivery vehicles where owner occupies the premises (cl 8(1)(h) with a cap in cl 8(2B)), council-owned premises guest parking (cl 8(1)(i)), unused casual parking spaces and unleased tenant’s spaces (cl 8(3)-(4)), and an array of Category 2 exemptions for customer, staff, guest and display parking at retail, shopping centre, hospitality, medical, funeral and vehicle-trade premises (cl 8(5)). New exemptions and detailed qualifications were inserted in 2025 by cl 8A-8D, including casual service provider exemptions (cl 8A), public benevolent institution exemptions (cl 8B), a Central Park resident exemption backdated to 1 July 2024 (cl 8C), and identification requirements that exempt spaces be clearly signposted or otherwise comply with the guidelines (cl 8D). Several exemptions include numerical caps or limiting conditions (for example cl 8(2B) limits subclause (1)(h) to 10 spaces; cl 8A(3) limits the casual service provider exemption to 10 spaces per premises).

Base rate, CPI adjustments and publication: Clause 9 sets base rates for the 2009-10 financial year ($2,000 for Category 1, $710 for Category 2) and specifies a CPI adjustment mechanism for subsequent years using quarterly CPI sums and rounding to the nearest multiple of $10 with a specific rule for the $5 threshold. It also contains a transitional freeze for the 2020-21 financial year by making the base rate for that year the same as for 2019-20 (cl 9(2A)). Clause 11 requires the Minister to publish the base rate notice in the Gazette on or before 1 July each year and makes failure to publish immaterial to the levy’s validity (cl 11(2)).

Levy computation: Clause 10 provides the per-space calculation formula: the levy amount for any premises for a financial year equals the sum of amounts determined for each parking space, where the amount for a space is a daily-pro rata share of the base rate for that year. The clause defines the variables: A (amount payable in relation to the parking space), B (base rate), N (number of days in the previous financial year for which the premises were in a leviable district, the parking space was in existence, and the parking space was not exempt), and Y (number of days in the previous financial year, 365 or 366). The Regulation therefore uses daily exposure to leviability and exemption status as the temporal allocant for levy liability.

Public sector arrangements and payroll deduction: Clause 12 imposes an employer deduction and arrangement duty on government employees who are entitled to use parking spaces in their official capacity (but excluding holders of mobility parking authorities). Government employees must make arrangements to pay the whole or an apportioned share of the levy commensurate with their use, enter arrangements within the time limits in cl 12(3), and have payments deducted from remuneration (cl 12(2)-(4)). The clause specifies that it applies despite any contract to the contrary (cl 12(5)), defines the range of government sector positions it covers and nominates the relevant persons in Schedule 3, with an anti-retroactivity protection for amendments to Schedule 3 (cl 12(7)).

Interdependence with other instruments and standards: The Regulation repeatedly refers to the Act for definitions and authority, to the Interpretation Act for interpretation, to other Acts to define public sector positions and strata law, and to AS 2890.6:2022 and guidelines for technical standards and signposting requirements. The Regulation therefore relies on external instruments to complete technical and administrative design.

Owners and occupiers of leviable premises: The primary economic incidence of the levy falls on owners or occupiers of premises located in the leviable districts listed in Schedule 1 (cl 4, Schedule 1). Those persons must determine the number of parking spaces on the premises using the counting rules in clause 7, apply the exemptions in clause 8 (and related clauses 8A-8D), obtain the base rate published under clause 11 and compute the levy per clause 10. The Regulation does not itself state payment mechanisms or liability allocation between owner and occupier; those matters may be addressed by the Act or by contractual arrangements, but the Regulation specifies how to count, exempt and calculate the levy.

Government employees: Clause 12 places specific obligations directly on government employees who are entitled to use parking spaces by virtue of their position (except for holders of mobility parking scheme authorities). Such employees must make arrangements to pay the whole or a proportion of the levy for a space commensurate with their personal use (cl 12(2)). They must enter arrangements with the relevant person by prescribed deadlines (cl 12(3)), and payments are to be made out of remuneration (cl 12(4)). The clause covers a broad list of public sector positions (cl 12(6)) including Public Service positions, the NSW Police Force, the Teaching Service, NSW Health, Transport Service, members of Parliament and Ministers. Schedule 3 identifies, for each category of public sector position, the person with whom arrangements must be made (Schedule 3 Table). Clause 12(5) makes these obligations apply despite any contract to the contrary, which shifts burden onto public servants irrespective of prior contractual arrangements.

Owners or operators of car stackers: Clause 6 and clause 7(3) make stacked parking spaces subject to counting rules and liable to levy. Owners or operators who use car stackers must count the maximum reasonable number of motor vehicles the apparatus can accommodate for levy purposes (cl 7(3)). That changes the tax base for premises that deploy car stackers, because stacked spaces are explicitly declared to be parking spaces (cl 6).

Retailers, shopping centres and hospitality, medical and funeral premises: Clause 8(5) and Schedule 2 contain a range of Category 2 exemptions that benefit retail shops, shopping centres, hotels, registered clubs, restaurants, medical centres, car sales and servicing establishments and funeral homes, and Schedule 2 lists specific shopping centres and their boundaries that qualify for the retail/staff exemptions. Businesses in those categories need to apply the cl 8(5) provisions and Schedule 2 eligibility when deciding which spaces are exempt.

Residential occupiers and strata schemes: Clause 8(1)(b) exempts spaces used by residents of the premises or adjoining premises; clause 8(2) treats several lots in a strata scheme as adjoining irrespective of location for the purposes of resident parking. Clause 8C grants an exemption for spaces set aside exclusively for Central Park residents, backdated to 1 July 2024 (cl 8C(2)). Owners and occupiers within strata schemes must apply the adjacency rule and any Central Park exemption map criteria to determine levy exposure.

Persons requiring disability parking: Clause 3 defines mobility parking scheme authority and clause 8(1)(c) exempts parking for persons holding such authorities, but clause 8(2A) conditions the exemption on compliance with AS 2890.6:2022 or equivalent or the requirements in the guidelines. Therefore owners and operators who provide disability parking must ensure compliance with technical standards or guidelines to secure the exemption.

Councils and council-owned premises: Clause 8(1)(i) exempts, where the premises are council-owned or occupied, parking by persons other than officers or employees of the council; that creates a specific class of exempt guest parking on council premises. Council officers and employees who use council parking remain potentially within the levy base unless another exemption applies.

Persons providing casual services to premises: Clause 8A creates a limited exemption for parking used exclusively by persons who on a casual basis provide services to the premises or to strata common property, but the exemption does not apply where the user is not actively providing services at the time or where the person’s usual place of work is on the premises (cl 8A(2)). The exemption is capped at 10 spaces per premises (cl 8A(3)). This affects tradespeople, cleaners, contractors and service providers who park on site occasionally.

Public benevolent institutions and religious bodies: Clause 8B allows exempt spaces for staff and patrons of public benevolent institutions when parking is provided at no cost and used exclusively for the institution’s religious or charitable services, with a definition of public benevolent institution that includes certain religious bodies and ACNC-registered public charities (cl 8B(1)-(2)). Operators of such institutions must ensure the parking is free and used exclusively for qualifying purposes to obtain the exemption.

Persons who use casual parking spaces and unleased tenant’s parking spaces: Clause 8(3) and 8(4) exempt unused casual parking spaces and unleased tenant’s parking spaces; the Regulation defines these terms and sets out the conditions for exemption, which affects landlords and operators who set aside spaces for public use or attach spaces to commercial tenancies without a current lessee.

Relevant public officials: The Minister decides and publishes the base rate each year (cl 11(1)) and approves the maps referenced in Schedule 1 and in the Central Park exemption map (Schedule 1 and Schedule 1A entries), which means administrative responsibility for the geographic extent of leviability and for annual base-rate notification rests with the Minister. Guidelines referred to in multiple provisions will be made under the Act (cl 3 definition), which gives an administrative actor scope to prescribe technical requirements and signposting.

Counting and record duties: Owners and occupiers of leviable premises must determine the number of parking spaces on their premises in accordance with the detailed counting rules in clause 7. Those rules require a breakdown into regular parking spaces, stacked parking spaces and parking slots in multi-vehicle spaces (cl 7(1)-(4)). The counting methodology requires either using designated counts or area calculations (18 m2 per regular space with remainders disregarded) and, for multi-vehicle spaces, the counting of parking slots in accordance with relevant leases, licences or other arrangements (cl 7(2)-(4)). Implicitly, compliance requires maintaining measurements, designation records, lease/licence records and technical descriptions of car stacker capacity to support the numbers used in levy computations.

Exemption qualification and identification duties: The Regulation grants a series of exemptions under clause 8 and the related clauses 8A-8D. Where an exemption applies, the space is not leviable while it is set aside and used exclusively for the qualifying purpose (cl 8(1), cl 8(3), cl 8(5), cl 8A(1), cl 8B(1)). Clause 8D requires that an exempt parking space be clearly signposted in a way provided for in the guidelines or otherwise comply with requirements in the guidelines, which gives owners and occupiers a duty to implement signage or other guideline-specified measures to identify exemptions. Clause 8(2A) prescribes that mobility parking exemptions must comply with AS 2890.6:2022 or the equivalent standard in force when the space was set aside, or follow the requirements in the guidelines; this imposes a technical compliance duty on disability parking providers.

Timely publication and uncertainty: Under clause 11 the Minister must publish, on or before 1 July each year, a notice in the Gazette specifying the base rate of the levy for Category 1 and Category 2 areas, and clause 11(2) clarifies that failure to publish does not affect the validity of the levy. The publication duty allocates to the Minister the responsibility for annual rate signalling, but the Regulation removes procedural invalidation risk for the levy where publication is omitted.

Government employee payment and deduction rights and duties: Clause 12 imposes a duty on government employees who are entitled to use parking spaces in their capacity as government employees to make arrangements for payment of the whole or a proportion of the levy payable for one of those spaces, commensurate with their use of the space in travel to or from work during normal working hours (cl 12(2)). The arrangements must be entered into with the relevant person as nominated in Schedule 3, within prescribed time limits (cl 12(3)). Payments are to be made by deduction from remuneration (cl 12(4)). Clause 12(5) makes these duties apply despite any contract to the contrary, reducing the defensive effect of contractual promises in favour of the State’s administrative collection. Schedule 3 identifies who, for each public sector position, is the nominated relevant person with whom the arrangement must be made.

Base-rate computation rights and rounding: Clause 9 sets the base-year rates and provides the CPI adjustment formula and rounding rules for subsequent years, specifying the variables (L as base rate, A and B as quarterly CPI sums) and a rounding rule that rounds amounts to the nearest multiple of $10 based on whether the fractional amount is less than $5 or $5 or more. This gives owners and occupiers the right to compute the base rate under a deterministic formula but requires them to apply the precise rounding rule in cl 9(2). Clause 11(1) requires ministerial publication of the resulting base rate figures annually, which is an administrative right to obtain the published figure.

Computation of per-space levy and temporal pro-rating: Clause 10 provides that the amount payable in relation to a parking space for a financial year is the daily-pro rata share of the base rate for days in the previous financial year when the premises were in a leviable district, the parking space existed and it was not an exempt parking space. N is therefore a gating variable capturing existence, location and exemption status on a day-by-day basis. Practically, that gives owners and occupiers the right to compute liability with daily granularity and the duty to track days of exposure.

Map and spatial decision rights: Schedule 1 implements the Minister-approved maps that identify the leviable district boundaries and Schedule 1A the Central Park exemption map. The Minister’s approval and publication mechanism (Schedule 1 entries) give the Minister decision-making authority over the geographic scope of the levy, subject to the Act’s powers. Owners and occupiers have the right to rely on the published maps to determine whether premises are in leviable districts and whether the Central Park exemption applies.

No penalty provisions in the Regulation: The Regulation itself does not set out penalties or enforcement mechanisms; it implements counting, exemption and publication rules and leaves enforcement and penalty detail to the Act (not contained in this Regulation). Consequently, duties and rights relating to compliance, audits and sanctions are governed by the Act and any other applicable law and administrative instruments referred to by the Act.

Transitional and non-retroactivity protections: Clause 13 repeals the 2009 Regulation but preserves the effect of acts, matters or things that had effect under the repealed Regulation immediately before repeal, which protects existing arrangements. Clause 12(7) prevents amendments to Schedule 3 from applying to arrangements in force immediately before the amendment, thereby preserving the contractual status quo for pre-existing public sector arrangements.

No penalty provisions are contained in this Regulation. The Regulation structures the base and calculation mechanics, maps, exemptions, signage obligations and government employee payment arrangements but does not specify fines, offence provisions, or the enforcement powers that may attach to non-compliance. The Regulation repeatedly refers to the Act for authority and definitions (see cl 3, definition of the Act), and the Act is the primary instrument likely to contain enforcement and penalty provisions. Therefore, in practice, enforcement and sanctions for failure to pay levy, incorrect counting, failure to signpost exempt spaces or failure to enter the government employee arrangements must be sought in the Act or other instruments outside this Regulation.

Administrative enforcement elements present in the Regulation: Although the Regulation does not itself create penalties, it does create administrative obligations that give rise to compliance risk and administrative action. Examples include the obligation to signpost exempt parking spaces in accordance with the guidelines (cl 8D) and the requirement for government employees to make arrangements and have payments deducted from remuneration (cl 12(2)-(4)). Those obligations enable administrative actors to identify non-compliance and, where the Act provides powers, to enforce obligations. The regulation’s requirement that exempt spaces be signposted in accordance with the guidelines is an identification mechanism that reduces information asymmetry for enforcement authorities.

Temporal and procedural limits affecting enforcement: Clause 11(2) expressly provides that failure by the Minister to publish the base rate in the Gazette does not affect the validity of the levy for the year, which limits the scope of procedural challenge to the levy on that ground. Clause 13(2) preserves existing acts, matters or things that had effect under the repealed 2009 Regulation, which may constrain challenges based on the timing of the repeal.

Where to look for penalties and enforcement processes: Because the Regulation does not include penalty or enforcement provisions, practitioners must consult the Parking Space Levy Act 2009 and any relevant guidelines made under the Act (cl 3 definition) to identify the specific offences, penalties, and enforcement powers (for example audit powers, notice periods, interest, administrative fines or prosecution paths). The Regulation’s references to other Acts and standards (for example AS 2890.6:2022) do not themselves create offences; rather they set compliance standards. The Regulation’s absence of penalties means it is a technical, rule-setting instrument rather than an enforcement statute.

Practical consequence for compliance management: The lack of penal detail in the Regulation places a premium on careful record-keeping and procedural compliance with counting, signposting and arrangement duties, because any enforcement action will proceed from powers located in the Act or other laws. Owners, occupiers and government employees should therefore assume that non-compliance can be enforced under other statutory powers and manage the risks accordingly, but the Regulation itself does not specify the penalty quantum or enforcement process.

Relationship with the Parking Space Levy Act 2009: The Regulation operates under the authority of the Parking Space Levy Act 2009 (referred to throughout as the Act). Clause 3 explicitly defines the Act as the Parking Space Levy Act 2009 and states that the Act contains definitions and other provisions that affect interpretation and application of the Regulation. The Regulation therefore supplies detail intended to be read together with the Act. For instance, the Act will determine who is liable to pay, the administration of billing and collection, interest and penalties, review rights and other core enforcement mechanisms which the Regulation does not itself replicate.

Reference to guidelines made under the Act: Clause 3 defines guidelines as guidelines under the Act, section 12. Several provisions require compliance with guidelines, for example, the identification and signposting of exempt parking spaces (cl 8D), and the technical requirements for mobility parking scheme authority spaces (cl 8(2A)). The guidelines therefore operationalise technical dimensions and signposting formats, and the Regulation delegates those details to the statutory guideline-making power in the Act rather than prescribing them in the Regulation.

Interplay with strata and planning law: The Regulation cross-references strata legislation when defining adjacency and strata common property contexts. Clause 8(2) treats several lots in a strata scheme under the Strata Schemes Development Act 2015 as adjacent for resident parking exemptions. Clause 8A(1)(b) references the Strata Schemes Management Act 2015 when creating casual-service-provider exemptions that apply to services provided to strata common property. Clause 7(4) treats parking slots in the context of leases and licences, which can involve planning and leasing instruments governed by other legislation. Those cross-references mean that the legal status of particular parking spaces for levy purposes depends on interpretation of strata and leasing instruments under the relevant Acts.

Technical standards and Australian Standards: Clause 8(2A) requires disability parking exemptions to comply with AS 2890.6:2022 or an equivalent standard in force when the space was set aside, or with the requirements in the guidelines. The Regulation therefore imports an Australian Standard into the exemption test, which links building and design compliance regimes with levy exemption entitlement. That interaction imposes an evidentiary and conformity requirement on operators seeking the mobility parking exemption.

Public sector employment and payroll law: Clause 12 integrates the levy with public sector employment arrangements by requiring government employees to make arrangements to pay the levy and by mandating deduction from remuneration (cl 12(2)-(4)). Clause 12 cross-references the Government Sector Employment Act 2013 to define Public Service positions and other statutory Acts such as the Police Act 1990 to define positions in the NSW Police Force. Schedule 3 identifies the relevant officer in each public-sector category who will manage the arrangements. Clause 12(5) states that the clause applies despite any contract to the contrary, which places this Regulation in direct relation with employment contracts and payroll mechanisms governed by employment law and public-sector statutes.

Interaction with local government and council premises: Clause 8(1)(i) creates a categorical exemption for parking on premises owned or occupied by the council, but only for persons other than officers or employees of the council. This interacts with council property law and potentially with local government regulation on parking and use of council land. The exemption does not extend to council officers and employees, who remain within the levy net unless another exemption applies.

Effect on leases and licences: Clause 7(2) and 7(4) rely on designated parking spaces and on relevant leases, licences or other arrangements to determine counts for both designated portions and multi-vehicle spaces. That makes the operation of the levy dependent on the content of private contracts such as leases and licences and on how they allocate parking rights. Clause 7(4) explicitly defines the "number of parking slots" as the maximum number of motor vehicles that can, in accordance with relevant leases, licences or other arrangements, be accommodated in multi-vehicle spaces, importing contractual entitlements into the statutory calculation.

Temporal interaction with earlier subordinate legislation: Clause 13 repeals the Parking Space Levy Regulation 2009 and preserves the effect of acts, matters or things that had effect under the 2009 Regulation immediately before repeal (cl 13(1)-(2)). That creates continuity for pre-existing administrative decisions, contractual arrangements or exemption determinations that operated under the old Regulation. The Schedule notes and amendment annotations show the 2025 amendments inserting new clauses and substituting Schedule 1, and clause and schedule entries state that maps were approved and published on the commencement of the Parking Space Levy Amendment (Exempt Parking Spaces) Regulation 2025, which demonstrates a temporal interface between subordinate instruments.

Dependence on Gazette notices and Ministerial approval: Clause 11 requires the Minister to publish the base rate notice in the Gazette on or before 1 July each year, and Schedule 1 entries require Ministerial approval and publication of the leviable district maps and the Central Park exemption map on commencement of the 2025 amendment. These provisions tie legal effect to administrative acts and statutory publication mechanisms governed by the Subordinate Legislation Act and Gazette practice.

Where to find enforcement and penalty rules: As noted in the penalties section, enforcement, penalties and potentially review mechanisms are not set out in the Regulation and must be located in the Act or other statutes. Practitioners must therefore read the Regulation in tandem with the Act and related instruments referenced in the Regulation to obtain a full compliance and enforcement picture.

Repeal of 2009 Regulation and preservation: Clause 13(1) repeals the Parking Space Levy Regulation 2009 and clause 13(2) saves any act, matter or thing that, immediately before the repeal, had effect under the repealed Regulation so that it continues to have effect under the new Regulation. That establishes continuity for pre-existing arrangements.

2020 amendment: Clause 9 carries an annotation showing it was amended in 2020 (Am 2020 (281), cl 3). The substantive change visible in the text is the insertion of a specific transitional provision in cl 9(2A) that froze the base rate for the financial year beginning 1 July 2020 by making it the same as that determined for the financial year beginning 1 July 2019. The annotation identifies the 2020 instrument number but the text itself contains only the operative transitional paragraph.

2025 amendments and insertions: Multiple clauses bear amendment or insertion annotations marked 2025 (213), Sch 1. Clause 3’s definitions were amended in 2025 (cl 3: Am 2025 (213), Sch 1[1]). Clause 7 was amended in 2025 (cl 7: Am 2025 (213), Sch 1[2] [3]). Clause 8 was substantially amended in 2025 (cl 8: Am 2025 (213), Sch 1[4]-[15]) and new clauses were inserted: 8A, 8B, 8C and 8D were inserted in 2025 (cl 8A, 8B, 8C, 8D: Ins 2025 (213), Sch 1[16]). Schedule 1 was substituted in 2025 (sch 1: Subst 2025 (213), Sch 1[17]) and Schedule 1A (Central Park exemption area) was inserted in 2025 (sch 1A: Ins 2025 (213), Sch 1[17]). The Schedule notes in Parts 1 and 2 reference that maps were approved by the Minister and published on the NSW legislation website on the commencement of the Parking Space Levy Amendment (Exempt Parking Spaces) Regulation 2025. These annotations show significant reform in 2025 concentrating on exempt parking spaces, geographic mapping and some definitional adjustments.

Insertion of public-sector arrangements schedule: Schedule 3 sets out public sector arrangements under clause 12; clause 12 includes a saving that an amendment to Schedule 3 does not apply to arrangements in force immediately before the amendment (cl 12(7)). The schedule lists the nominated relevant persons for different public-sector positions and names the Treasurer as the relevant person for Ministers of the Crown (Schedule 3 item 15). The schedule is an administrative instrument that has been set in the Regulation and carries protection against immediate retroactive application when amended.

Technical standards adoption: Clause 8(2A) incorporates AS 2890.6:2022 (or equivalent standards) for mobility parking exemptions. The text indicates a contemporaneous reference to a 2022 Australian Standard as the benchmark or, alternatively, the guidelines may set requirements. That represents a move to integrate contemporary standards into the exemption criteria.

Publication and map approvals: Several Schedule entries (Schedule 1, Schedule 1A) expressly link the legal boundaries to Ministerial approval and publication coincident with the 2025 amendment instrument. Those entries record that the maps used to delimit leviable districts and the Central Park exemption were approved by the Minister and published on commencement of the 2025 amendment instrument.

Annotation practice and temporal markers: The Regulation contains annotation tags such as "Am 2025 (213), Sch 1[...]" and "Am 2020 (281), cl 3" that identify the amending instruments and relevant schedule or clause paragraphs. Clause 11’s footnote that failure to publish a notice does not affect the levy is intact, and clause 13’s repeal-and-savings mechanism preserves continuity with prior subordinate legislation.

In short, the legislative history reflected in the Regulation shows a major set of changes in 2025 dealing with exemptions, spatial maps and definitional updates, a 2020 transitional freeze of the CPI adjustment for the 2020-21 year, and the repeal of the 2009 Regulation with savings for existing acts and arrangements.

The Regulation itself contains no references to judicial decisions or litigation, and it does not list any cases or reported judgments. The text cross-references the Act and other statutes but does not identify any litigation or interpretive rulings arising under either the Act or the earlier Regulation. There are no clauses that summarise or record past litigation outcomes, and the Regulation’s annotations denote only statutory amendment instruments and dates.

Practitioners considering litigation will therefore need to look beyond the Regulation to the Parking Space Levy Act 2009, administrative decisions, ministerial notices and any contemporary case law to determine whether any judicial or tribunal authority has interpreted the Act, the previous Regulation or these provisions as amended. The Regulation’s silence on litigation means that it provides the operative rules but not the body of adjudicated precedent that may clarify contested points such as the meaning of "used exclusively" for an exempt space, the standard for "reasonably accommodated" in stacked parking counting, the extent of the Minister’s map-making discretion, or disputes over the proper attribution of levy amounts between owners and occupiers.

Because the Regulation relies on other instruments (the Act, guidelines, Australian Standards and other statutes) for key substantive and technical questions, any litigation is likely to engage those instruments as well. For example, disputes about whether a mobility parking space meets AS 2890.6:2022 or guidelines will require technical evidence and may be decided by administrative tribunals or courts applying the standard of review in the Act. Similarly, enforcement and penalty issues will involve the provisions of the Act rather than the Regulation.

Absent textual references to litigation, readers should treat the Regulation as a rulebook and expect interpretive and enforcement guidance to be located in court decisions, tribunal determinations, administrative rulings and the Act’s statutory text. The Regulation does include procedural protections such as the non-effect of failed Gazette publication (cl 11(2)) and the transitional savings clauses (cl 13 and cl 12(7)), which may be relevant in any judicial review or statutory interpretation contest.

Counting by area with an 18 m2 divisor: Clause 7(2) permits counting regular parking spaces in parts of a parking area by dividing the total area (in square metres) by 18 and disregarding any remainder; in portions where parking spaces are designated, the owner must use the greater of the actual designated count or the area-derived count. That means operators cannot rely purely on painted bay counts if the area-based divisor would produce a larger count. This introduces a measurement-driven risk for premises with large undelineated parking areas; accurate area measurement and documentation are necessary to defend the chosen counting method.

Stacked parking spaces treated as parking spaces: Clause 6 declares stacked parking spaces to be parking spaces and clause 7(3) counts stacked spaces by reference to the maximum number of motor vehicles the car stackers can reasonably accommodate. Owners who use car stackers should record the technical capacity and operational constraints of the machinery because the count will drive levy liability. The phrase "reasonably be accommodated" suggests a factual assessment rather than a simple design capacity; without guidance in the Regulation, operators may face interpretive disputes over what is "reasonable".

Multi-vehicle spaces and contractual dependency: Clause 7(4) defines the number of parking slots in multi-vehicle spaces as the maximum motor vehicles that can be accommodated "in accordance with relevant leases, licences or other arrangements." That imports contractual allocation into the statutory base. Parties with ambiguous or informal parking allocation agreements may find the levy count influenced by how their leases or licences are read. Owners should ensure that leases and licences accurately record parking entitlements to avoid unexpected exposure.

Exemptions require exclusivity and use conditions: Many exemptions in clause 8 and clauses 8A-8C apply only while a space is "set aside and used exclusively" for the stated purpose. The term "exclusively" implies that dual-use or intermittent use for non-exempt purposes will remove the exemption for the relevant days. For example, loading/unloading exemption in cl 8(1)(d) applies only when vehicles are actually loading or unloading and not when vehicles are permitted to park otherwise. Similarly, casual service provider exemptions in cl 8A(2) exclude spaces used by a person while not providing services or used by persons whose usual place of work is on the premises. Practitioners must pay attention to actual patterns of use and signposting to maintain an exemption.

Caps on particular exemptions: The Regulation imposes numerical caps in some places: cl 8(2B) caps the subclause (1)(h) exemption (garaging of delivery/service vehicles) at a maximum of 10 spaces per premises; cl 8A(3) caps casual service provider exemptions at 10 spaces per premises. Owners must ensure that they do not claim more exempt spaces than permitted and should maintain records showing exclusivity and adherence to caps.

Mobility parking and technical compliance: Clause 8(2A) requires that parking spaces exempted under cl 8(1)(c) for mobility parking authorities comply with AS 2890.6:2022 or the equivalent standard in force when the space was set aside, or comply with the guidelines. That imports a building/engineering standard into exemption criteria. Owners claiming the mobility parking exemption should have evidence of compliance with the relevant Australian Standard or with guideline requirements, otherwise the exemption may be vulnerable to challenge.

Identification and signposting requirement: Clause 8D mandates that exempt parking spaces be clearly signposted as set out in the guidelines or otherwise comply with guidelines. The exemption is therefore contingent not only on use but also on visible identification. Failure to implement the signage or guideline measures could result in a space losing its exempt status regardless of intended use.

Temporal counting of days in clause 10: The levy for each parking space is calculated by reference to N, the number of days during the previous financial year when three conjunctive conditions apply: premises were in a leviable district, the parking space existed, and it was not an exempt parking space. That means that new spaces created part-way through a year, spaces becoming exempt or ceasing to be exempt, and changes in district status will all affect liability on a day-by-day basis. Owners should maintain date-stamped records for creation, change of use and exemption starts and ends.

Ministerial publication does not affect validity: Clause 11(2) states that failure to publish the annual base-rate notice in the Gazette does not affect the validity of the levy. This reduces the procedural risk that an administrative failure to publish might invalidate assessments, but it also means that owners cannot rely on missing publication as a defence against levy liability.

Central Park retrospective exemption: Clause 8C(2) takes parking spaces that are an exempt parking space under cl 8C to have been exempt on and from 1 July 2024. That is a backdating measure and is limited to the area defined in the Central Park exemption area map (cl 8C(3)). Practitioners dealing with Central Park premises must read the precise map boundaries and confirm whether the retrospective exemption applies.

Government employee obligations override contracts: Clause 12(5) makes the obligation on government employees to make payment arrangements apply "despite any contract to the contrary." That means that employment contracts or prior arrangements cannot be used to avoid the statutory payroll deduction obligation. Employers and payroll administrators in the public sector must therefore implement deductions where the statutory arrangement exists.

Schedules and map authority: Schedule 1 and Schedule 1A maps are approved by the Minister and were published with the 2025 amendment. The legal effect of inclusion in a leviable district depends on the published maps; discrepancies between on-the-ground expectations and map boundaries can create disputes. Owners must rely on the Minister-approved and published maps to determine leviability.

No penalties set out here: Because the Regulation contains no penalty provisions or enforcement mechanisms, parties need to consult the Act for sanctions. This is a potential gotcha for those expecting the Regulation to set out fines and remedies.

Rounding rule in base-rate calculation: Clause 9(2) provides a rounding rule for CPI-adjusted levies: amounts of less than $5 are rounded down to the next lower multiple of $10 and amounts of $5 or more are rounded up to the next higher multiple of $10. That particular rounding approach may produce non-intuitive outcomes near multiples of $10 and should be carefully applied when computing base rates.

Inventory and measurement: Owners and occupiers should create and maintain a detailed inventory of parking spaces, including spatial measurements of parking areas and records of designated bays. Apply clause 7: for designated portions, record the number of designated parking spaces; for non-designated portions, calculate by dividing the area by 18 square metres and disregarding any remainder (cl 7(2)). For portions with designated spaces, compute both the designated count and the area-derived count and use the greater number. For multi-vehicle spaces, document the relevant leases, licences or other arrangements that specify the maximum number of parking slots so that the statutory "number of parking slots" in cl 7(4) can be supported. For stacked parking spaces, document the car stacker specifications and operational capacity and record the maximum number of vehicles that can reasonably be accommodated (cl 7(3)).

Track existence and exemption days: Because clause 10 uses N (the number of days in the previous financial year when premises were in a leviable district, the parking space existed, and the parking space was not exempt), owners must maintain date-stamped records of: when a space came into existence; when a space ceased to exist; when the premises were within a leviable district (rely on published maps); and the dates on which a space was used as an exempt space or ceased to be exempt. This requires daily or at least periodic logs for changes in use or status and evidence such as lease start/stop dates, signage installation dates, and use logs for casual or loading exemptions.

Apply exemptions carefully and signpost: Where an exemption is claimed under clause 8 or clauses 8A-8C, ensure the space is "set aside and used exclusively" for the qualifying purpose and comply with any numerical caps (for example cl 8(2B) and cl 8A(3)). For mobility parking exemptions ensure compliance with AS 2890.6:2022 or the equivalent standard in force when the space was set aside, or follow the requirements in the guidelines (cl 8(2A)). Signpost exempt parking spaces in accordance with the guidelines (cl 8D); the exemption is contingent on either being clearly signposted in the way provided in the guidelines or meeting other guideline requirements. Maintain photographic and procurement evidence of signage to prove conformity.

Use the published base rate and apply rounding: Each year obtain the base rate notice the Minister publishes in the Gazette under clause 11(1). Apply the CPI adjustment formula in clause 9 where relevant, using the defined variables, and apply the rounding rule in clause 9(2) when the CPI-adjusted levy is being determined. For the October 2020 transitional year, note the freeze in cl 9(2A).

Compute the levy per clause 10: For each parking space, calculate amount A as B times (N divided by Y), where B is the base rate for the premises for that year, N is the number of days in the previous financial year when the three conjunctive conditions were met, and Y is the number of days in the previous financial year (365 or 366). Sum the amounts for each parking space to determine the levy for the premises for the financial year (cl 10). Keep working spreadsheets and documentation showing the calculation for audit purposes.

Public sector employees and payroll processes: If you are a government employee entitled to use a parking space, you must make arrangements for payment of the whole or a proportion of the levy commensurate with your use (cl 12(2)). Enter the arrangements with the relevant person specified in Schedule 3 within the timelines in cl 12(3), and be aware that payments are to be made from remuneration (cl 12(4)). For public-sector payroll administrators, ensure systems exist to implement deductions and to record and report those arrangements. Schedule 3 identifies the appropriate official in each category of public sector position who must be the counterparty for the arrangement.

Records for disputes and audits: Maintain leases, licences, service-provider logs, contractor lists, delivery vehicle ownership and garaging records, photographs of signage, compliance certificates for AS 2890.6:2022 where applicable, strata documentation for adjacency claims under cl 8(2), and written policies for casual/service-provider use under cl 8A. Keep date-stamped evidence of when parking spaces were set aside for qualifying uses and when they were used in that way. These documents will be necessary to substantiate exemption claims and to respond to inquiries or audits under powers that are exercised under the Act.

Engage with maps and ministerial publications: Consult the Minister-approved and published maps for Schedule 1 and Schedule 1A to confirm whether the premises fall within leviable districts or the Central Park exemption area, respectively (Schedule 1 and Schedule 1A entries). Keep copies of the relevant map extracts and the dates of Ministerial approval/publication, as the Regulation ties the map boundaries’ legal status to those Ministerial acts.

Seek technical advice where standards apply: For mobility parking spaces, obtain engineering or design certifications demonstrating compliance with AS 2890.6:2022 or an equivalent standard, or ensure compliance with the guidelines’ requirements, before claiming an exemption (cl 8(2A)). Where car stackers are involved, consult supplier specifications and engineers to support the "maximum number of motor vehicles that can reasonably be accommodated" count (cl 7(3)).

Plan for numerical caps and exclusivity: Be aware of caps such as the 10-space limit for subclause 1(h) exemptions (cl 8(2B)) and cl 8A(3) and ensure the number of claimed exempt spaces does not exceed statutory limits. Ensure exclusivity by contract, signage and physical allocation where an exemption requires a space be "set aside and used exclusively" for a purpose (cl 8(1) and related clauses).

Coordinate with tenants and lessees: Because multi-vehicle space counts and many exemptions depend on leases, licences and other arrangements (cl 7(4)), coordinate with tenants and other occupiers to obtain and preserve written allocations of parking rights, record changes promptly and ensure that the documentation supports the number of parking slots used in levy calculations.

Monitor guidelines and Act developments: The Regulation defers technical details to guidelines under the Act (cl 3). Practitioners should monitor guidelines and any amending instruments under the Act for signposting formats, disability parking requirements and other technical conditions. Also monitor the Act itself for enforcement procedures, payment mechanisms and dispute resolution provisions, as the Regulation deliberately omits penalty and enforcement detail.

Preserve existing arrangements when Schedule 3 or other items change: Clause 12(7) protects arrangements in force immediately before amendments to Schedule 3 from being affected by the amendment. Where arrangements are in place, keep records demonstrating the date of entry so that later amendments cannot be applied retrospectively to the existing arrangement.

In sum, compliance requires robust spatial and contractual record-keeping, attention to exclusivity and signposting rules, application of the CPI and rounding formulae as specified, and specific payroll arrangements for public-sector users.