Warwick Super Pty Ltd v CSR (Review and Regulation) [2016] VCAT 354
The Commissioner assessed 32 parking spaces in a car park located in Collingwood as leviable and the taxpayer argued that they were exempt under Part 4 of the Congestion Levy Act 2005 (the Act).
The taxpayers submitted that the predominant reason for originally building the car park was to provide safe car parking for its female staff.
On 4 March 2016, the Tribunal’s Senior Member Robert Davis delivered written reasons for his decision, upholding the Commissioner’s assessment of the 32 parking spaces as none of them fell within any of the categories of exempt parking spaces under Part 4 of the Act. However, the Tribunal acknowledged that providing parking spaces for the safety of the taxpayer’s female employees was commendable.
