The purpose of this circular is to detail administrative arrangements which will apply to government agencies in relation to the Parking Space Levy Act 1992.

BACKGROUND

The Facing the World statement announced the introduction of an annual parking levy of $200 to each non-residential, off-street parking space in the Sydney and North Sydney business areas from 1 July 1992. The Parking Space Levy Act 1992 provides the legislative basis for the administrative arrangements relating to the collection of this levy.

The objective of the levy is to discourage car use in the Sydney CBD and parts of North Sydney by imposing a levy on off-street parking spaces in these areas. Attachments 1 (CBD) and 2 (North Sydney) show details of the areas in which the levy will apply. The Office of State Revenue will be contacting all owners of parking space in the designated areas regarding collection of the levy.

Government agencies which own parking spaces in the designated areas will have the same general obligation to pay the levy as non-government parking space owners. Agencies which lease parking spaces in the designated areas can also expect future lease payments to include the cost of the levy. The Act provides for certain types of parking spaces to be exempt from the levy (eg those used exclusively for loading and unloading, disabled person's parking area). Section 7 of the Act (Attachment 3) provides full details of exemptions. Section 17 of Act (See Attachment 4) relates to the payment of the levy by persons in public sector positions who have an entitlement to use one or more parking spaces covered by the Act.

ADMINISTRATIVE ARRANGEMENTS

Government agencies which own or lease parking space subject to the levy should make arrangements to recover the full cost of the levy from individual users who are the holders of public sector positions specified in Section 17 of the Act, and who have an entitlement to use a designated parking space. Holders of these positions should, for the purposes of this Act, be regarded as having an entitlement to use a designated parking space when the person uses:

1. A vehicle which occupies a designated parking space and which has a component of private ownership/private usage (SES vehicles, non-SES vehicles provided with private use as part of a condition of employment, private vehicles (whether or not the owner is paid an allowance for business usage), are all regarded as having a component of private ownership/private usage). However the Act exempts spaces used by disabled persons.
2. A vehicle owned or leased by an agency, using a designated parking space, which is driven to and from work by the individual if the agency head is of the view that the individual receives a clear and major benefit from the use of the vehicle.

For instance, if a maintenance worker based in the CBD drives a government vehicle between home and work, but performs inspections and other work duties along the way then it would normally be considered that the individual does not receive a clear and major benefit from the use of the vehicle and associated parking space.

Where the circumstances are more complex (eg multiple users of one car space, intermittent usage of a single car space) agencies should exercise judgement in determining the extent of recovery of the levy from users on a basis which is commensurate with individual usage.

For SES officers, the cost of the levy can be deducted from their package (at present the levy is not subject to FBT).

Agencies which lease parking space in the designated areas should assume that the levy will be included in their lease costs from 1st July, and should treat any amounts recovered from individuals as an offset against parking lease costs.

The person prescribed under Section 17(4) to receive payments has been prescribed in the Parking Space Levy Regulation 1992 in Gazette No. 75, 26 June, 1992 (See attachment 5).

CONTACTS
Revenue and Revenue collection:
Office of State Revenue, Mr M Morris Phone 689 6564

SES and policy issues:
Premier's Department, Mr John Slidziunas Phone 228 5491

R. G. Humphry
Director General

Attachment 1

Attachment 2

Attachment 3

7. (1) This Act applies to a parking space on premises to which this Act applies, other than an exempt parking space.

(2) A parking space is an exempt parking space if it is set aside or used exclusively for one or more of the following purposes: 30

(a) the parking of a bicycle or motor bicycle;

(b) the parking of a motor vehicle by a person resident on the same premises as those on which the space is located or on adjoining premises;

(c) the parking of a motor vehicle for the purpose of loading or 35
unloading goods or passengers to or from the vehicle;

(d) the parking of a motor vehicle by a person who is providing services on a casual basis on the premises where the space is located;

(e) the parking of a motor vehicle while a disabled person's parking 5 authority is displayed on the vehicle in the manner specified in the
authority, the conditions specified in the authority are being observed and the authority is in force;

(f) the parking without charge of a motor vehicle on premises owned or 10 occupied by the council of the local government area in which the
premises are situated by a person other than an officer or employee of the council;

(g) the parking without charge of a motor vehicle on premises owned or occupied by a religious body or religious organisation, being a
religious body or religious organisation in respect of which a 15 proclamation is in force under section 26 of the Marriage Act 1961 of
the Commonwealth or a religious body within a denomination in respect of which such a proclamation is in force;

(h) the parking without charge of a motor vehicle on premises owned or occupied by a public charity or public benevolent institution.

20 (3) In addition, the regulations may provide for other circumstances in which a parking space is an exempt parking space.

(4) For the purposes of this Act, it does not matter if the same parking space is not set aside or used for one or more of the purposes referred to in subsection (2) or in circumstances which may be prescribed under 25 subsection (3) as long as for each such parking space there is, at all
times, at least one parking space set aside or used for such a purpose or in those circumstances on the same premises.

(5) For the purposes of this Act, it does not matter if a parking space is not marked.

30 (6) In this section:

'disabled person's parking authority' means an authority issued by the Roads and Traffic Authority to a disabled person or to a person or organisation in respect of a vehicle used for the conveyance of disabled persons.

Attachment 4

Obligations of persons in public sector positions

17. (1) This section applies to a person in a public sector position who has an entitlement to use one or more parking spaces to which this Act applies. 25

(2) This section does not apply to such a person if:

(a) the person is the holder of a disabled person's parking authority; or

(b) the person is exempt.

(3) A person to whom this section applies is to make arrangements for payment of the whole or a proportion of the levy payable in respect of 30
one of those spaces commensurate with the use the person makes of the space or spaces in conjunction with travel by the person to or from the person's place of work for duties during the person's normal working hours at that place.

(4) A person to whom this section applies is to make the arrangements 35 with the person prescribed for the purposes of this section by the regulations, and payment is to be made in accordance with those arrangements, by the day which falls one month after the entitlement arises or by 1 September in the relevant financial year, whichever day is later.

(5) The payment is to be made out of remuneration paid or payable to the person to whom this section applies.

5 (6) This section applies despite any contract to the contrary.

(7) In this section:

'position' includes a position to which a person is appointed or employed under a contract of services or under a contract for services and any employment (whether or not a separate position);

10 'public sector position' means:

(a) a position in the Chief Executive Service or Senior Executive Service Under the Public Sector Management Act 1988 or in the Police Service Senior Executive Service under the Police Service Act 1990; or

15 (b) a position in the Public Service, in the Police Service, in the Education Teaching Service, in the service of a public authority or in the service of Parliament; or

(c) a statutory position (or other position in the service of the Crown) to which an appointment is made by the Governor, a Minister or a Department Head; or

(d) the office of a member of the Legislative Council or of the Legislative Assembly; or

(e) the office of a Minister of the Crown.

Attachment 5

PARKING SPACE LEVY ACT 1992 - REGULATION

(Parking Space Levy Regulation 1992)

HIS Excellency the Governor, with the advice of the Executive Council, and in pursuance of the Parking Space Levy Act 1992, has been pleased to make the Regulation set forth hereunder.

BRUCE BAIRD
Minister for Transport.

PART 1 - PRELIMINARY

Citation

1. This Regulation may be cited as the Parking Space Levy Regulation 1992.

Commencement

2. This Regulation commences on 1 July 1992.

Definition

3. In this Regulation:

'the Act' means the Parking Space Levy Act 1992.

PART 2APPLICATION OF THE ACT

Additional area of application of the Act

4. The following area is prescribed under section 6 of the Act as a business district for the purposes of the Act:

That part of the Municipality of North Sydney which is shown edged with a heavy broken line on the plan entitled 'Parking Space Levy Act 1992Additional Area of Application', signed by the Minister, dated 1 July 1992 and deposited in the office of the Department of Transport in Sydney.

Determination of number of parking spaces

5. (1) For the purposes of the Act, the number of such parking spaces on any premises as are not individually delineated by permanently marked lines is to be assessed in accordance with this clause.

(2) In a case where a development consent under the Environmental Planning and Assessment Act 1979 specifies the number of parking spaces that the premises are to contain, the number of parking spaces is the number so specified.

(3) In any other case, the number of parking spaces is the number obtained by taking the total area occupied by the parking spaces and dividing it by 25.2 square metres and disregarding any remainder.

(4) For the purposes of this clause, a sign or temporary barrier purporting to indicate that a space is not a parking space is not, of itself, evidence that the space is not a parking space.

Period when casual parking space is not a parking space

6. (1) For the purposes of the Act, the length of time in any financial year for which a parking space is not a parking space to which the Act applies is the number of days during that year on which, in the opinion of the Chief Commissioner, the parking space was set aside for use as a casual parking space but not used for the parking of a motor vehicle.

(2) For the purposes of this clause, a 'casual parking space' is a parking space which in the opinion of the Chief Commissioner is set aside solely for casual parking.

(3) In forming an opinion under subclause (2) that a parking space is a casual parking space, the Chief Commissioner is to have regard to the following matters:

(a) the terms of any agreement as to the use of that space;

(b) whether the space is generally available for use by a member of the public;

(c) whether a person may use that space as a parking space at any time when it is not actually occupied by a vehicle;

(d) whether the space is subject to any standing arrangement (whether formal or informal) for its use or reservation.

(4) This clause has effect only in respect of a levy payable on 1 September 1992 and any levy credit allowed under clause 1 of Schedule 1 to the Act.

Interest rate on unpaid levies

7. For the purposes of section 10 of the Act and clause 2 of Schedule 1 to the Act, the prescribed rate of interest is that prescribed for the time being under section 95 (1) of the Supreme Court Act 1970.

PART 3 - MISCELLANEOUS

Assessments

8. (1) The Chief Commissioner may make an assessment (based on returns and any other information available to the Chief Commissioner) of the levies payable by an owner under this Act.

(2) The Chief Commissioner must make such an assessment at the request of an owner.

(3) The Chief Commissioner may amend an assessment (by alteration or addition) or make a further assessment of the levy payable by an owner.

(4) The Chief Commissioner must give notice, by post or otherwise, of an assessment and of any amended or further assessment under this clause to the owner concerned.

Records

9. (1) The owner of premises on which there is any parking space (as defined in section 4 of the Act) must maintain a record which shows which of those parking spaces is a casual parking space (within the meaning of clause 6), and details of the daily use of each such casual parking space, during the financial year commencing on 1 July 1992.

(2) The owner must retain the record for a period of 3 years after the last entry was made in the record.

Annual return by property owners

10. For the purposes of section 15 of the Act, the prescribed form of return to be furnished by an owner is Form 1 in Schedule 1.

Public sector arrangements: person responsible

11. (1) For the purposes of section 17 of the Act, the person to whom that section applies specified in Column 1 of the Table to this clause is to make arrangements with the person specified opposite in Column 2 of that Table.

(2) A person prescribed under this clause may nominate any other person with whom the person to whom section 17 of the Act applies is to make arrangements for the purposes of that section.

TABLE

Column 1 Column 2

1. A person in a position in the The person with whom the Chief Executive Service or person in that position has Senior Executive Service entered into a contract of under the Public Sector employment in accordance Management Act 1988 or in with that Act the Police Service Senior
Executive Service under the Police Service Act 1990

---

2. A person in a position in the The appropriate Department Public Service Head, within the meaning of the Public Sector Management Act 1988

---

3. A person in a position in the The Commissioner of Police Police Service

---

4. A person in a position in the The Director-General of the Education Teaching Service Department of School Education

---

5. A person in a position in the The chief executive of that service of a public authority authority

---

6. A person in a position in the The Clerk of the Parliaments service of Parliament

---

7. A person in a statutory The person who made the position appointment or, if made by the Governor, the Minister who made the recommendation for the appointment

---

8. A person holding the office of The Clerk of the Parliaments a member of the Legislative Council

---

9. A person holding the office of The Clerk of the Legislative a member of the Legislative Assembly Assembly

10. A person holding the office of The Treasurer a Minister of the Crown

Appeals

12. An appeal under section 27 of the Act is to be made by notice in writing:

(a) stating the grounds on which the appeal is made; and

(b) served on the Minister within 60 days after the date of the notice (if any) of the decision in respect of which the appeal is made, or within such further period as the Minister may allow on any ground which the Minister considers reasonable.

SCHEDULE 1FORM

(Clause 10)

Form 1

PARKING SPACE LEVY ACT 1992

ANNUAL RETURN

CLIENT NUMBER:

NAME:

A.C.N. NUMBER:

Correspondence Address:

Address for inspection of records:

Contact Name:

Phone No.:

---

The following information is furnished for the purposes of section 15 of the Parking Space Levy Act 1992:

---

(a) Total parking spaces

---

(b) Less number of exempt spaces (for which attach details)

---

(c) Total liable spaces (i.e. parking spaces to which the Act applies)

---

(d) Levy per liable space is $

---

(e) Total levy payable for all liable spaces $

---

(f) Less adjustments for spaces that exist for part of year etc. (for which attach details) $

---

(g) Remainder due $

PROPERTY DESCRIPTION

(including local government area, street name, house or building number, Strata Plan or DP number)

(If insufficient space, attach annexums)

Signed: Date:

Position or capacity:

____

NOTES

TABLE OF PROVISIONS

PART 1 PRELIMINARY

1. Citation

2. Commencement

3. Definition

PART 2 APPLICATION OF THE ACT

4. Additional area of application of the Act

5. Determination of number of parking spaces

6. Period when casual parking space is not a parking space

7. Interest rate on unpaid Ievies

PART 3 MlSCELLANEOUS

8. Assessments

9. Records

10. Annual return by property owners

11. Public sector arrangements: person responsible

12. Appeals

SCHEDULE 1FORM

EXPLANATORY NOTE

The purpose of this Regulation is to complement the Parking Space Levy Act 1992 with details of:

• the interest rate to apply to late payments of levy
• the form for owners to use for annual returns
• the persons with whom different parts of the public sector are to arrange to pay their levy
• the time for appeals and the method of making them
• the issue of assessments by the Chief Commissioner.

The Regulation also:

• extends the area in which the Act applies to include the business district in North Sydney
• provides the method for calculating the number of parking spaces on any premises where the spaces are unmarked
• provides the method for calculating the length of time in any year during which a casual parking space is not a parking space
• requires records of casual parking spaces to be kept.