Private car park owners may be eligible for a part-year concession for the 2021 levy year for parking spaces that:
- were in private car parks, and
- were not capable of being used as parking spaces for more than 30 days during the period 6 August 2020–26 October 2020 as a result of the COVID-19 Restricted Activity Directions.
To request the concession and a levy refund, you must lodge an objection to your 2021 levy assessment.
Before you start, please review our SmartForm tips to help you complete this form.
Compromise assessment or compromise reassessment
You cannot lodge an objection to a compromise assessment or compromise reassessment issued under s12 of the Taxation Administration Act 1997 as it is a non-reviewable decision.
Notice of Reassessment
If you are objecting to a reassessment, you can only object to liabilities that are additional to or greater than those under your previous assessment or reassessment.