Secure Parking Pty Ltd (ACN 108 043 689) v Commissioner of State Revenue

Secure Parking Pty Ltd, an Australian company, challenged the assessment of congestion levy imposed by the Commissioner of State Revenue, which applied to the company’s parking spaces. The case was heard in the Queensland Administrative Tribunal (QCAT). The primary issue before the Tribunal was whether parking spaces that are blocked off are subject to the congestion levy as “leviable parking spaces” under the Congestion Levy Act 2005. The Tribunal had to determine if the term "set aside" in the Act meant that parking spaces must be in use to be considered leviable, or if they could be "set aside" for potential use. The Tribunal examined the purpose behind blocking off the spaces and whether it was intended that they remain available for use if required.

The Tribunal held that the definition of “set aside” encompasses spaces that are reserved for parking, regardless of whether they are currently in use. The key consideration was the intention behind the action of blocking off the spaces. If the intention was to maintain their availability for parking, then they are considered "set aside" for parking. The Tribunal rejected the argument that spaces must be actively used to be subject to the levy. The Tribunal found that the purpose of the congestion levy was to tax parking spaces that are available for use, and blocking off spaces does not negate their availability for parking.

The Tribunal dismissed the appeals and confirmed that the congestion levy applies to blocked off parking spaces if they are "set aside" for parking. The Tribunal emphasised that the intention behind blocking off the spaces is crucial in determining whether they are subject to the levy. The Tribunal’s decision clarified the interpretation of the term "set aside" and reinforced that the levy applies to spaces that are reserved for parking, even if they are temporarily blocked off.