Car park owners/operators can apply for a levy concession on parking spaces if it did not exist as a parking space, or was exempt, for part of a calendar year. Different conditions apply for parking spaces located in public or 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 may 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.
Example: 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 owner/operators may 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.
Note: a sign or temporary barrier indicating that a space is not a parking space is not, by itself, sufficient evidence that the area is not a parking space.
Example: in the final six months of 2014, construction of office space commences over 20 parking spaces in a public car park. A concession may apply for those six months in the 2015 levy year, thereby reducing the levy on that space by half.
Note: 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
The following information is needed to complete the Congestion Levy Concession Claim Form 5, but 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, and
- Reason for the claim
Complete your concession claim
The claim form can be completed:
- On screen, printed and signed, or
- Downloaded as a PDF, printed, completed and signed
Either way, the form must be signed prior to lodgement. If completing the form by hand, please use block letters in blue or black ballpoint pen.
Lodge your claim form
Send the claim form, annual return and any supporting documents to email@example.com with a subject line “Congestion levy concession claim”.
Alternatively, 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.
Note: for the 2015 year only, parking spaces in the category 2 levy area will be levied based on their estimated usage for that year. Your 2016 annual return will be used to adjust your levy for 2015 to account for the actual usage of the parking spaces at the end of the 2015 year.
For 2017 and beyond, the levy will be based upon usage of parking spaces in the preceding calendar year. For example, the 2017 levy assessment will be calculated based upon the usage during the 2016 calendar year.