Our Victorian tax lawyers offer comprehensive legal advice in relation to the Victorian State Revenue Offices Congestion Levy.
Businesses and landowners will require detailed legal advice from experienced tax lawyers if they require advice or have a dispute regarding the Congestion Levy. We can help land and car park owners who are seeking advice or to resolve a dispute about how the levy is applied, assessed or for concessions or exemptions.
One of the fundamental aspects of the Congestion Levy is whether a parking space constitutes a “parking space” for the purposes of the Congestion Levy Act 2005 (Vic) (Act).
A parking space is defined in the Act to include a space set aside for the parking of a motor vehicle whether or not the space is used for the parking of a motor vehicle.
A parking space is also defined to include a space used for the parking of a motor vehicle, whether or not the space is permanently delineated as a parking space.
It is important to note that while the words “set aside” have been considered by the Courts, the words were considered in the context of a public car park, not a private car park.
Often, revenue authorities interpret the words “set aside” for both public and private car parks in the same manner, which in some cases have led to an incorrect outcome of the application of the levy.
Concessions to the imposition of the Congestion Levy apply if a parking space is either an exempt parking space or is not capable of being used/does not exist as a parking space for prescribed durations in a calendar year.
It is important to note that the applicability of the concession differs in the context of public and private car parks due to the differing legislative requirements.
In the event that a concession applies, then congestion levy for a particular parking space is reduced by the proportion of days that a parking space is either an exempt parking space or is not capable of being used/does not exist as a parking space.
If you have a query or are in dispute about a concession, we can provide the relevant advice and liaise with the State Revenue Office regarding the application of a concession.
Several exemptions apply which fully exempt the levy payable on a parking space in a calendar year.
These could range from parking spaces used for residential parking, loading bays, disabled parking, parking for employees’ of 24/7 enterprises working shifts or parking for emergency vehicles.
At PCL Lawyers our team advise clients across a broad range of their legal needs both in Victoria and Australia-wide. Our state based tax lawyers can quickly and competently advise you regarding any queries you have regarding the congestion levy.
Our legal team can liaise with the SRO, or other revenue authorities, on your behalf and work to resolve any disputes.
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