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Car park owners and operators can apply for a part-year concession on parking spaces for a levy year in certain circumstances. Different conditions apply for parking spaces located in public and private car parks.

Private car parks

Private car park owners can claim a part-year concession for a levy year 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 levy year. The 30 days do not have to be consecutive.

Public car parks

Public car park owners and operators can claim a part-year concession for a levy year if a parking space was an exempt parking space or did not exist as a parking space for any period in the year preceding the levy year.

COVID-19 restrictions

In order to address the serious public health risk posed by the COVID-19 pandemic, a State of Emergency was declared in March 2020. Numerous Directions were subsequently issued including the Stay at Home Directions and Restricted Activity Directions. The Stay at Home Directions were designed to limit interactions between people by restricting the circumstances in which they may leave their home. The Restricted Activity Directions were designed to restrict the operation of certain businesses in order to limit the spread of COVID-19. These directions are collectively referred to as COVID-19 Government Directions.

There have been queries raised as to whether a part-year concession can be claimed for the 2021 levy year as a result of the restrictions imposed by the COVID-19 Government Directions.

Commissioner’s view

It is the Commissioner’s view that a car park space did not cease to exist as a parking space as a result of the restrictions imposed by the COVID-19 Government Directions. The car parking spaces retained their 'essence' as parking spaces even when the various restrictions were imposed by the COVID-19 Government Directions in 2020. Therefore, public car park owners/operators and private car park owners are not eligible to claim a part-year concession for the 2021 levy year on the basis that the car parking space did not exist as a parking space as a result of these restrictions.

Furthermore, private car park owners are not eligible to claim a part-year concession for the 2021 levy year as a result of the restrictions imposed by the COVID-19 Government Directions. The restrictions imposed by the COVID-19 Government Directions did not render the parking space not capable of being used as a parking space. This is because the words 'not capable of' ordinarily mean 'not having the ability'. The emphasis is on the car parking space itself and its inability to be used as a parking space because of events occurring on the parking space.

Last modified: 12 March 2021
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