New South Wales Consolidated Acts

PARKING SPACE LEVY ACT 2009 - SECT 9

9 Lodging of returns

(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.