Secure Parking Pty Ltd v Commissioner of State Revenue [2017] VSCA 68

TAXATION – Congestion levy – Levy imposed on each "leviable parking space" – Whether blocked off parking spaces attract levy – Whether parking spaces "set aside" for parking – Distinction between "set aside" and "use" – Space may be "set aside" for parking whether or not it is in use – Purpose of person undertaking action – Intention that spaces remain available for use if required – Appeals dismissed – Congestion Levy Act 2005 ss 3, 8.

WORDS AND PHRASES – "Set aside", "use", "is used". Click here