Part 1 Preliminary

Part 1 Preliminary

1 Name of regulation

1 Name of regulation

This regulation is the Parking Space Levy Regulation 2026.

2 Commencement

2 Commencement

This regulation commences on the day on which this regulation is published on the NSW legislation website.

Note—

This regulation repeals and replaces the Parking Space Levy Regulation 2019, which would otherwise be repealed on 1 September 2026 by the Subordinate Legislation Act 1989, section 10(2).

3 Definitions

3 Definitions

In this regulation—

base rate—see section 9.

car stacker means an apparatus that can stack 2 or more motor vehicles on 2 or more levels.

Category 1 area means an area described in Schedule 2, Part 1.

Category 2 area means an area described in Schedule 2, Part 2.

Central Park means the area described in Schedule 1.

exempt parking space means a parking space that is an exempt parking space under Part 3.

mobility parking scheme authority means a mobility parking scheme authority recognised for the Australian Disability Parking Scheme.

Public Service employee has the same meaning as in the Government Sector Employment Act 2013.

Public Service senior executive has the same meaning as in the Government Sector Employment Act 2013.

stacked parking space means a parking space created by a car stacker.

strata scheme has the same meaning as in the Strata Schemes Management Act 2015.

the Act means the Parking Space Levy Act 2009.

Note—

The Act and the Interpretation Act 1987 contain definitions and other provisions that affect the interpretation and application of this regulation.

Part 2 Parking space levies

Part 2 Parking space levies

4 Meaning of “leviable district”

4 Meaning of “leviable district”

For the Act, section 4(1), definition of leviable district, each district referred to in Schedule 2 is established as a leviable district.

5 Meaning of “parking space”

5 Meaning of “parking space”

For the Act, section 4(1), definition of parking space, paragraph (b), a stacked parking space is declared to be a parking space.

6 Leviable premises—on-street parking and residential premises excluded

6 Leviable premises—on-street parking and residential premises excluded

(1) For the Act, section 7(2), the following are declared not to be leviable premises—

(a) the carriageway of a street, road or lane open to, or used by, the public,

(b) premises, or part of premises, if all parking spaces situated on the premises, or part of the premises, were, on each day of the previous financial year, set aside and used exclusively—

(i) for the parking of motor vehicles by persons who reside on the premises on which the parking spaces are situated or on adjoining premises, or

(ii) if the premises on which the parking spaces are situated are located in Central Park—for the parking of motor vehicles by persons who reside in Central Park.

(2) For subsection (1)(b)(i), the lots in a strata scheme are taken to adjoin each other, regardless of their location.

7 Calculation of number of parking spaces

7 Calculation of number of parking spaces

(1) For the Act, section 14(2)(a), the number of parking spaces on premises is the sum of the following—

(a) the number of regular parking spaces in each parking area on the premises,

(b) the maximum number of motor vehicles that can reasonably be accommodated by car stackers on the premises,

(c) the maximum number of motor vehicles that can, in accordance with the relevant lease, licence or other arrangement, be accommodated in multi-vehicle spaces on the premises.

(2) In this section—

multi-vehicle space means a parking space that may, under a lease, licence or other arrangement, be used for parking more than one vehicle at a time.

number of designated parking spaces, in a parking area on premises in which parking spaces are designated in any way, means the greater of the following—

(a) the number of parking spaces, other than multi-vehicle spaces or stacked parking spaces, designated in the parking area,

(b) the number of parking spaces obtained by dividing the area, in square metres, of the parking area, other than the area in which multi-vehicle spaces or stacked parking spaces are located, by 18, rounded down to the nearest whole number.

number of non-designated parking spaces, in a parking area on premises in which parking spaces are not designated in any way, means the number of parking spaces obtained by dividing the area, in square metres, of the parking area by 18, rounded down to the nearest whole number.

number of regular parking spaces, in a parking area on premises, means the sum of the following—

(a) the number of designated parking spaces in the parking area,

(b) the number of non-designated parking spaces in the parking area.

parking area means the part of premises used, or set aside, for the parking of motor vehicles.

8 Calculation of levy

8 Calculation of levy

(1) For the Act, sections 8(2) and 14(2)(b), the amount of the levy imposed on premises on 1 July is the sum of the levy amounts for the previous financial year for each parking space situated on the premises during the previous financial year.

(2) The levy amount for a parking space in a financial year is the amount calculated as follows—

where—

B is the base rate of the levy for the premises for the financial year.

N is the number of days during the financial year that—

(a) the parking space existed, and

(b) the premises on which the parking space was situated were in a leviable district, and

(c) the parking space was not an exempt parking space.

Y is the number of days in the financial year.

9 Calculation of base rate

9 Calculation of base rate

(1) For this regulation, the base rate is—

(a) for the 2025–26 financial year, in relation to the levy imposed on 1 July 2026—

(i) $3,120 for premises in a Category 1 area, and

(ii) $1,110 for premises in a Category 2 area, and

(b) for each later financial year—the amount calculated as follows—

where—

L is the base rate for the 2025–26 financial year for premises in the area in which the premises are located.

A is the sum of the CPI numbers for the June, September, December and March quarters immediately before 30 April of the financial year for which the base rate is being calculated.

B is the sum of the CPI numbers for the June, September, December and March quarters immediately before 30 April 2026.

(2) The amount of the base rate must be rounded to the nearest $10, with an amount of $5 rounded up.

(3) If the amount of the base rate calculated for a financial year is less than the amount that applied for the previous financial year, the amount for the previous financial year applies instead.

(4) In this section—

CPI number means the Consumer Price Index (All Groups Index) for Sydney published by the Australian Bureau of Statistics in the latest published series of the index.

10 Notification of base rate

10 Notification of base rate

(1) On or before 1 July each year, the Minister must—

(a) notify the Parliamentary Counsel of the amount of the base rate for the financial year ending on 30 June of that year so notice of the amount may be published on the NSW legislation website, and

(b) give public notice on an appropriate government website of the amount of the base rate for the financial year ending on 30 June of that year.

(2) A failure to comply with subsection (1) does not affect the operation of section 9.

11 Payment of levy by certain government employees

11 Payment of levy by certain government employees

(1) This section—

(a) applies to a government employee entitled to use one or more parking spaces as a government employee, and

(b) does not apply to a government employee who holds a mobility parking scheme authority.

(2) For the Act, section 14(2)(e), a government employee must enter into an arrangement with the relevant person to pay the levy, or a proportion of the levy, for one of the parking spaces.

(3) The amount of the payment must be in proportion to the use the government employee makes of the parking space in conjunction with travel to and from the government employee’s place of work for duties during the government employee’s normal working hours.

(4) The arrangement must be entered into on or before the later of the following—

(a) the day that is 1 month after the entitlement to use the parking spaces arises,

(b) 1 September in the relevant financial year.

(5) Payments under the arrangement must be made by the government employee out of the government employee’s remuneration as a government employee.

(6) If Schedule 3 is amended—

(a) the amendment does not apply to an arrangement in force immediately before the commencement of the amendment, and

(b) Schedule 3, as in force when the arrangement was entered into, continues to apply to the arrangement as if the schedule had not been amended.

(7) In this section—

Department has the same meaning as in the Government Sector Employment Act 2013.

government employee means—

(a) a Public Service employee, or

(b) a person who is employed in a government sector role, or

(c) a member of Parliament, including a Minister, or

(d) a person employed under the Members of Parliament Staff Act 2013, or

(e) an officer or employee of a House of Parliament or an officer under the separate control of the President of the Legislative Council or Speaker of the Legislative Assembly or under the joint control of the President and Speaker.

government sector role means a role—

(a) in the NSW Police Force, or

(b) in the Teaching Service, or

(c) in the NSW Health Service, or

(d) in the Transport Service, or

(e) in the service of a public authority, or

(f) in the service of the Crown, to which an appointment is made by the Governor, a Minister or the Secretary of a Department.

public authority means the following—

(a) a statutory body representing the Crown,

(b) a State owned corporation.

relevant person, for a government employee, means—

(a) the person specified in Schedule 3 in relation to the type of government employee, or

(b) a person nominated by the person in paragraph (a).

role includes the following—

(a) a position,

(b) an office,

(c) a role a person is appointed to or employed in under a contract of services or a contract for services, whether or not the position is a separate position.

Part 3 Exempt parking spaces

Part 3 Exempt parking spaces

12 Application

12 Application

This part applies for the Act, section 14(2)(c).

13 Exemptions for certain uses

13 Exemptions for certain uses

(1) A parking space is an exempt parking space for each day the parking space is set aside and used exclusively for one or more of the following purposes—

(a) the parking of bicycles or motorcycles,

(b) the parking of motor vehicles by persons who reside on the relevant leviable premises or on adjoining premises,

(c) the parking of motor vehicles by persons who hold mobility parking scheme authorities, if the parking space complies with AS 2890.6:2022, Parking facilities, Part 6: Off-street parking for people with disabilities or the equivalent standard in force when the parking space was set aside,

(d) the parking of motor vehicles only while goods or passengers are being loaded or unloaded,

(e) the parking, without charge, of a mobile crane, forklift truck, tractor or front-end loader,

(f) the parking, without charge, of an ambulance, fire brigade motor vehicle or police motor vehicle, if the parking space is used to garage the vehicle overnight,

(g) the parking, without charge, of a motor vehicle used only to carry out deliveries or provide services from the premises on which the parking space is situated, if—

(i) the parking space is used to garage the vehicle overnight, and

(ii) the owner of the vehicle is the owner or an occupier of the premises,

(h) if the parking space is situated on premises owned or occupied by a local council—the parking, without charge, of motor vehicles by persons other than officers or employees of the council.

(2) For subsection (1)(b), the lots in a strata scheme are taken to adjoin each other, regardless of their location.

(3) For subsection (1)(g), the maximum number of exempt parking spaces for the premises is 10.

14 Exemptions for certain uses—Category 2 areas

14 Exemptions for certain uses—Category 2 areas

(1) A parking space situated on premises in a Category 2 area is an exempt parking space for each day the parking space is set aside and used exclusively for one or more of the following purposes—

(a) the parking of motor vehicles by customers of a retail shop while using the shop,

(b) the parking of motor vehicles in a shopping centre by persons employed at a retail shop in the shopping centre,

(c) the parking of motor vehicles by guests or customers of a hotel or motel,

(d) the parking of motor vehicles by members and guests of a registered club,

(e) the parking of motor vehicles by customers of a restaurant while using the restaurant,

(f) the parking of motor vehicles by patients of a medical centre while using the centre,

(g) the parking of motor vehicles by customers of a car sales establishment, car servicing or repair centre or car wash while using the establishment, centre or car wash,

(h) the parking of motor vehicles by clients and guests of clients of a funeral home while using the funeral home,

(i) the parking of motor vehicles that are displayed or stored on the premises for the purpose of being offered for sale or hire.

(2) In this section—

funeral home has the same meaning as in the standard instrument set out in the Standard Instrument (Local Environmental Plans) Order 2006.

medical centre has the same meaning as in the standard instrument set out in the Standard Instrument (Local Environmental Plans) Order 2006.

registered club has the same meaning as in the Registered Clubs Act 1976.

retail shop has the same meaning as in the Retail Leases Act 1994.

shopping centre means a shopping centre referred to in Schedule 4.

15 Exemption for unused casual parking spaces

15 Exemption for unused casual parking spaces

A parking space is an exempt parking space for each day the parking space is set aside exclusively for the parking of motor vehicles by the public but remains unused for the purpose.

16 Exemption for unleased tenant’s parking spaces

16 Exemption for unleased tenant’s parking spaces

(1) A parking space attached to commercial premises is an exempt parking space for each day that—

(a) the parking space is unavailable for use as a parking space by a person other than a lessee or licensee of the commercial premises, and

(b) there is no lessee or licensee of the commercial premises to whom the parking space is allocated.

(2) In this section—

commercial premises has the same meaning as in the standard instrument set out in the Standard Instrument (Local Environmental Plans) Order 2006.

17 Exemption for public benevolent institutions

17 Exemption for public benevolent institutions

(1) A parking space situated on premises owned or occupied by a public benevolent institution is an exempt parking space for each day the parking space is set aside and used exclusively for the parking of motor vehicles, without charge, by—

(a) staff of the public benevolent institution while directly involved in delivering the religious or charitable services of the institution, or

(b) patrons of the public benevolent institution while accessing the religious or charitable services of the institution.

(2) In this section—

public benevolent institution means the following—

(a) a religious body or organisation for which a proclamation is in force under the Marriage Act 1961 of the Commonwealth, section 26,

(b) a religious body within a denomination for which a proclamation is in force under the Marriage Act 1961 of the Commonwealth, section 26,

(c) a registered entity within the meaning of the Australian Charities and Not-for-profits Commission Act 2012 of the Commonwealth.

18 Exemption for service providers

18 Exemption for service providers

(1) A parking space is an exempt parking space for each day the parking space is set aside and used exclusively for the parking of motor vehicles—

(a) by persons who provide services to the premises on which the parking space is situated while providing the service, or

(b) if the premises are part of a strata scheme—by persons who provide services to the common property of the strata scheme while providing the service.

(2) Despite subsection (1), no more than 10 parking spaces on the premises may be exempt parking spaces under this section.

(3) In this section—

person does not include a person—

(a) whose usual place of work is on the premises, or

(b) who resides on the premises.

19 Exemption for Central Park residents

19 Exemption for Central Park residents

A parking space situated on premises in Central Park is an exempt parking space for each day the parking space is set aside and used exclusively for the parking of motor vehicles by persons who reside in Central Park.

20 Identification of exempt parking spaces

20 Identification of exempt parking spaces

A parking space is not an exempt parking space unless the parking space is signposted—

(a) clearly, and

(b) in a way appropriate for the type of exemption.

Part 4 Miscellaneous

Part 4 Miscellaneous

21 Repeal and savings

21 Repeal and savings

(1) The Parking Space Levy Regulation 2019 is repealed.

(2) An act, matter or thing that, immediately before the repeal of the Parking Space Levy Regulation 2019, had effect under that regulation continues to have effect under this regulation.

Schedule 1 Central Park exemption area

Schedule 1 Central Park exemption area

section 3, definition of “Central Park”

Sch 1 s 1 Central Park

1 Central Park

The part of the City of Sydney shown edged with a heavy broken line on the Central Park Exemption Area Map published in the Gazette on the commencement of this regulation.

Schedule 2 Leviable districts

Schedule 2 Leviable districts

section 4

Sch 2 Part 1 Category 1 areas

Part 1 Category 1 areas

Sch 2 s 1 City of Sydney

1 City of Sydney

The part of the City of Sydney shown edged with a heavy unbroken line on the City of Sydney Leviable District Map published in the Gazette on the commencement of this regulation.

Sch 2 s 2 North Sydney

2 North Sydney

The part of North Sydney shown edged with a heavy broken line on the North Sydney Leviable District Map published in the Gazette on the commencement of this regulation.

Sch 2 Part 2 Category 2 areas

Part 2 Category 2 areas

Sch 2 s 3 Bondi Junction

3 Bondi Junction

The part of Bondi Junction shown edged with a heavy broken line on the Bondi Junction Leviable District Map published in the Gazette on the commencement of this regulation.

Sch 2 s 4 Chatswood

4 Chatswood

The part of Chatswood shown edged with a heavy broken line on the Chatswood Leviable District Map published in the Gazette on the commencement of this regulation.

Sch 2 s 5 Parramatta

5 Parramatta

The part of Parramatta shown edged with a heavy broken line on the Parramatta Leviable District Map published in the Gazette on the commencement of this regulation.

Sch 2 s 6 St Leonards

6 St Leonards

The part of St Leonards shown edged with a heavy broken line on the St Leonards Leviable District Map published in the Gazette on the commencement of this regulation.

Schedule 3 Relevant persons for government employee arrangements

Schedule 3 Relevant persons for government employee arrangements

section 11(7), definition of “relevant person”, paragraph (a)

| | Government employee | Relevant person | | 1 | A Public Service employee, other than a Public Service senior executive | The head of the relevant Public Service agency, within the meaning of the Government Sector Employment Act 2013 | | 2 | A Public Service senior executive | The person with whom the Public Service senior executive has entered into a contract of employment in accordance with the Government Sector Employment Act 2013 | | 3 | A person employed in a role in the NSW Police Force | The Commissioner of Police | | 4 | A person employed in a role in the Teaching Service | The Secretary, within the meaning of the Teaching Service Act 1980 | | 5 | A person employed in a role in the NSW Health Service | The Health Secretary, within the meaning of the Health Services Act 1997 | | 6 | A person employed in a role in the Transport Service | The Transport Secretary, within the meaning of the Transport Administration Act 1988 | | 7 | A person employed in a role in the service of a public authority | The chief executive of the public authority | | 8 | A person employed in a role in the service of the Crown, to which an appointment is made by the Governor, a Minister or the Secretary of a Department | Either—(a) if appointments to the role are made by the Governor—the Minister who, for the time being, makes recommendations for appointments to the role, or(b) otherwise—the person who, for the time being, makes appointments to the role | | 9 | The following—(a) a member of the Legislative Assembly, other than a Minister,(b) an officer or employee of the Legislative Assembly or an officer under the control of the Speaker of the Legislative Assembly | The Clerk of the Legislative Assembly | | 10 | The following—(a) a member of the Legislative Council, other than a Minister,(b) an officer or employee of the Legislative Council or an officer under the control of the President of the Legislative Council | The Clerk of the Legislative Council | | 11 | An officer under the joint control of the President and the Speaker | The Clerk of the Legislative Assembly and the Clerk of the Legislative Council | | 12 | A Minister | The Treasurer |

Schedule 4 Exemption for staff parking—shopping centres

Schedule 4 Exemption for staff parking—shopping centres

section 14(2), definition of “shopping centre”

| Premises | Address | Bounded generally by | | Bondi Junction | | Eastgate Shopping Centre | 71–85 Spring Street, Bondi Junction | Spring Street, Newland Street and Ebley Street | | Westfield Bondi Junction Shopping Centre | 480–510 Oxford Street, Bondi Junction | Grafton Street, Grosvenor Street, Bronte Road, Gray Street, Ann Street, Ebley Street, Hollywood Avenue and Adelaide Street | | Chatswood | | Chatswood Chase Shopping Centre | 345 Victoria Avenue, Chatswood | Archer Street, Victoria Avenue and Havilah Street | | Myer Department Store | 49–51 Albert Avenue, Chatswood | Victor Street, Albert Avenue, Anderson Street and Victoria Avenue | | Westfield Chatswood Shopping Centre | 1 Anderson Street, Chatswood | Anderson Street, Albert Avenue, Spring Street and Victoria Avenue | | Parramatta | | Westfield Parramatta Shopping Centre | 159–175 Church Street, Parramatta | Argyle Street, O’Connell Street, Campbell Street and Church Street |