Secure Parking Pty Ltd v Commissioner of State Revenue [2017] VSCA 68
This was an appeal by the taxpayer to the Court of Appeal, against an earlier judgment of the Trial Division of the Supreme Court in favour of the Commissioner.
The first two grounds dealt with the question of whether the parking spaces blocked off for the whole or part of 2013 'existed' as 'leviable parking spaces' for the purposes of ss.13(3) and s.26 of the Act.
On 30 March 2017, the Court of Appeal delivered judgment in favour of the Commissioner.
The Court found that the parking spaces were relevantly 'set aside' primarily due to the fact that they were parking spaces in purpose built commercial car parks which had no purpose other than the provision of facilities for the parking of motor vehicles in the conduct of commercial business.