Explanatory note
This explanatory note relates to this Bill as introduced into Parliament.

Overview of Bill

The object of this Bill is to discourage car use in leviable districts by imposing a levy
on parking spaces (including parking spaces in parking stations), and by using the
revenue to encourage the use of public transport (in particular, public transport to and
from those districts). The Bill repeals the Parking Space Levy Act 1992 (the current
Act).

Outline of provisions

Part 1 Preliminary
Clause 1 sets out the name (also called the short title) of the proposed Act.

Clause 2 provides for the commencement of the proposed Act on a day to be
appointed by proclamation.

Clause 3 sets out the object of the proposed Act in the terms referred to above.

Clause 4 defines certain words and expressions for the purposes of the proposed Act,
including in particular leviable district, levy and parking space.

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Explanatory note page 2

Parking Space Levy Bill 2009
Explanatory note
Clause 5 provides for the proposed Act to be read together with the Taxation
Administration Act 1996. That Act makes provision with respect to the
administration and enforcement of taxation laws. The current Act is a taxation law.

Consequential amendments to the Taxation Administration Act 1996 will ensure that
the proposed Act is also a taxation law.

Clause 6 provides that the proposed Act will bind the Crown.

Part 2 Parking space levies
Clause 7 provides that premises are leviable premises if, during the previous
financial year, they have been situated in a leviable district and contained one or more
parking spaces. The clause further provides that the regulations may declare premises
not to be leviable premises.

Clause 8 provides that on 1 July each year a levy is imposed on all leviable premises.

The amount of the levy is to be calculated in accordance with the regulations, and is
payable by the person who, as at that 1 July, was the owner of the premises.

Clause 9 provides that the person who was, as at 1 July, the owner of leviable
premises must, on or before 1 September, furnish a return to the Chief Commissioner
of State Revenue in relation to the parking spaces situated on those premises.

Clause 10 provides that all parking space levies that are paid to the Chief
Commissioner of State Revenue are subject to a statutory trust for their use for the
purposes for which money in the proposed Public Transport Fund may be used
pursuant to proposed section 11 (3). This clause is similar to a provision of the
current Act.

Clause 11 provides for the establishment in the Special Deposits Account of a Public
Transport Fund out of which may be paid, in accordance with a direction of the
Minister:

(a) money to finance public transport services, and

(b) money to finance projects that facilitate access to public transport services,
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 of State Revenue, and

(e) money that is directed to be paid from the Fund by or under this or any other
Act.

This clause is similar to a provision of the current Act, but for the addition of the
purposes referred to in paragraphs (a) and (c) above.

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Parking Space Levy Bill 2009
Explanatory note
Part 3 Miscellaneous
Clause 12 enables the Chief Commissioner of State Revenue to establish guidelines
as to:

(a) what does, and what does not, constitute a parking space in any particular
circumstances, and

(b) whether, in particular circumstances, a parking space is, or is not, to be
exempted from the calculation of the levy in respect of any leviable premises.

Courts will be required to have regard to the guidelines when considering any such
matter that is called into question in any proceedings.

Clause 13 provides for the delegation, and subdelegation, of the Minister’s functions
under the proposed Act.

Clause 14 enables regulations to be made for the purposes of the proposed Act,
including regulations for or with respect to the following matters:

(a) the manner in which the number of parking spaces on any leviable premises is
to be calculated,

(b) the amount of the levy payable in respect of leviable premises, and the manner
in which it is to be calculated,

(c) the circumstances in which parking spaces may be exempted from the
calculation of the levy,

(d) the administration of the Public Transport Fund,

(e) the establishment of arrangements for contributions towards payment of the
levy by specified classes of persons who use parking spaces in leviable
premises.

Clause 15 gives effect to the proposed Parking Space Levy Regulation 2009 that is
contained in proposed Schedule 2.

Clause 16 repeals the Parking Space Levy Act 1992 and the Parking Space Levy
Regulation 1997.

Clause 17 makes a consequential amendment of the Taxation Administration Act
1996.

Clause 18 requires a review of the proposed Act to be undertaken 5 years after the
date of assent to the proposed Act.

Schedule 1 Savings, transitional and other
provisions
The proposed Schedule contains provisions of a savings or transitional nature
consequent on the enactment of the proposed Act, including a provision that enables
the regulations to include further provisions of that nature.

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Parking Space Levy Bill 2009
Explanatory note
Schedule 2 Parking Space Levy Regulation 2009
Clause 1 sets out the name of the proposed Regulation.

Clause 2 defines certain words and expressions for the purposes of the proposed
Regulation, including in particular parking area, regular parking space and stacked
parking space.

Clause 3 provides that each district referred to in Schedule 1 to the proposed
Regulation is established as a leviable district for the purposes of the proposed Act.

The proposed districts are identical to the districts established under the current Act.

Clause 4 provides that the carriageways of any street, road or lane are not leviable
premises for the purposes of the proposed Act. This clause replicates a provision of
the current Act.

Clause 5 provides that a stacked parking space is declared to be a parking space for
the purposes of the proposed Act.

Clause 6 provides a method for calculating the number of parking spaces on leviable
premises. The method is substantially the same as the method used under the current
Act, except that the space allowed for each parking space in an area in which parking
spaces are not specifically designated is 18 square metres, rather than the 25.2 square
metres allowed under the current Act.

Clause 7 establishes the circumstances in which a parking space is exempt from
payment of a levy. Exempt parking spaces include those situated in the various
shopping centres described in Schedule 2 to the proposed Regulation. The
exemptions under this clause are substantially the same as the exemptions under the
current Act.

Clause 8 fixes the base rate of the levy for each financial year in relation to premises
in a Category 1 or Category 2 area. The base rate for the financial year commencing
1 July 2009 is the same as that under the current Act, as is the formula for making
CPI adjustments for future years.

Clause 9 establishes the method by which the levy is to be calculated in relation to
any premises. The method is substantially the same as the method used under the
current Act.

Clause 10 requires notice of the base rate of the levy payable in any financial year to
be published in the Gazette on or before 1 July in that year. This clause replicates a
provision of the current Act.

Clause 11 requires a person in a government service position to contribute towards
the levy payable in respect of any parking space to which he or she has an entitlement
in his or her capacity as a government employee. Arrangements for this purpose are
to be entered into with the relevant person identified in Schedule 3 to the proposed
Regulation. This clause replicates a provision of the current Act.

Note: If this Bill is not modified, these Explanatory Notes would reflect the Bill as passed in the House. If the Bill has been amended by Committee, these Explanatory Notes may not necessarily reflect the Bill as passed.

 

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