(1) For the purposes of this Act, premises are leviable premises in any financial year if, at any time during the previous financial year:(a) the premises were located in a leviable district, and(b) one or more parking spaces were situated on the premises.(2) Despite subsection (1), premises are not leviable premises if they are declared by the regulations not to be leviable premises.
8 Imposition of parking space levy
(1) A parking space levy is imposed on 1 July each year on all leviable premises.(2) The amount of the levy for any leviable premises is the amount calculated in respect of the premises in accordance with the regulations.(3) A person who, as at 1 July in any year, is the owner of leviable premises is liable for payment of the levy for the premises.(4) If the premises are owned by 2 or more persons, the owners are jointly and severally liable for payment of the levy.(5) The levy is to be paid to the Chief Commissioner.(6) The Chief Commissioner may retain from the levies paid under this section such commission (if any) as may be agreed on between the Chief Commissioner and the Minister.(7) A tax default does not occur for the purposes of the Taxation Administration Act 1996 if the levy is paid by 1 September in the year in which liability for payment of the levy arises.Note. If a tax default occurs, interest and penalty tax may be charged under the Taxation Administration Act 1996.
(1) A person who, as at 1 July in any year, is the owner of leviable premises must, on or before 1 September in that year, furnish a return to the Chief Commissioner in relation to the parking spaces situated on those premises at any time during the previous financial year.Note. See section 34 of the Taxation Administration Act 1996 which requires a return to be in a form approved by the Chief Commissioner, and section 36 of that Act which allows the Chief Commissioner to extend the time for lodgment.(2) If the premises are owned by 2 or more persons, the requirements of this section are satisfied if a return is furnished by any one of them.(3) A person’s obligation to furnish a return under this section continues despite any failure by the person to furnish such a return in due time.
All parking space levies paid to the Chief Commissioner under this Act are subject to a statutory trust for their use for the purposes referred to in section 11 (3), and must be used accordingly.
(1) There is established in the Special Deposits Account an account to be called the Public Transport Fund.(2) There is payable into the Public Transport Fund:(a) all money appropriated to the Public Transport Fund from the Consolidated Fund, and(b) any interest received in respect of the investment of money belonging to the Fund, and(c) any money directed to be paid into the Fund by or under this or any other Act.(3) There is payable out of the Public Transport Fund:(a) money to finance public transport services, and(b) money to finance projects that facilitate access by public transport to and from, or within, leviable districts, including projects for the construction, maintenance and ongoing management of parking facilities, and other such infrastructure, and(c) money to finance initiatives for the communication of information to commuters, including initiatives that make use of new technologies, and(d) money to pay amounts that become payable under Parts 4 and 10 of the Taxation Administration Act 1996 in relation to parking space levies paid to the Chief Commissioner, and(e) money that is directed to be paid from the Fund by or under this or any other Act.(4) Money is to be paid out of the Public Transport Fund in accordance with directions of the Minister.