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

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.