Car park owners/operators can apply for a levy concession on parking spaces if they did not exist as a parking space, or were exempt, for part of a calendar year. Different conditions apply for parking spaces located in public and private car parks.
To claim a concession, the claim form must be completed and submitted with the relevant annual return, which is mailed to you each November. If you want to claim concessions for different premises, you must complete a separate form for each premises.
Private car parks
Private car park owners can claim a part-year concession if a parking space was an exempt parking space, was not capable of being used or did not exist as a parking space for more than 30 days in the year preceding the assessment year. The 30 days do not have to be consecutive.
A tenant of a private car park associated with offices vacates at the end of September. The car park owner does not find a replacement tenant before 1 January the following year and the allocated parking spaces remain vacant and unavailable for use by any other persons. Therefore, a part-year concession may apply.
Public car parks
Public car park owners/operators can claim a part-year concession if a parking space was exempt or did not exist as a parking space for any period in the year preceding the assessment year.
A parking space is an area that is:
- Used as a parking space, or
- Set aside for parking a vehicle, regardless of whether it is being used as a parking space.
The space does not need to be marked out by permanent lines.
A sign or temporary barrier indicating that a space is not a parking space is not, on its own, sufficient evidence that the area is not a parking space.
In the final six months of 2017, construction of office space commenced over 20 parking spaces in a public car park. A concession may apply for those six months in the 2018 levy year, thereby halving the levy on that space.
The owner of a parking space in a public car park must give their completed concession claim form to the registered car park operator to submit as part of the operator’s annual return.
Gather required information
While the following information is needed to complete the Congestion Levy Concession Claim Form 5, also refer to the form for specific instructions:
- Your business details, including ABN/ACN and SRO numbers
- Addresses of any car park space/s on which a concession is being claimed
- Number of days for any concession/s being claimed
- Reason for the claim.
Complete your concession claim
The claim form can be completed and lodged online.
Lodge your claim form
Lodge your claim form online or mail the claim form, annual return and any supporting documents to:
State Revenue Office
GPO Box 1641
State Revenue Office
Levy assessments are issued in mid-March.
The levy is based on use of parking spaces in the preceding calendar year. For example, the 2018 levy assessment is calculated on use during the 2017 calendar year.