NSW imposes a number of smaller taxes and levies on specific activities and circumstances.
Parking space levy
The parking space levy is a levy on parking spaces within specified areas of Sydney. The aim of the levy is to discourage car use in leviable districts and to make public transport a more attractive option. The levy applies to off-street parking used or reserved for motor vehicles, but generally excludes car spaces used by owners or tenants of residential housing as well as other specific exemptions. The levy is only applied in specific high-density areas, with a higher rate applying in inner Sydney, and a lower rate in other high-density centres in Sydney. The latter areas also have additional exemptions relating to retail shops, hotels and restaurants. Revenue from the parking space levy is paid into the Public Transport Fund, which may only be drawn upon for purposes specified in legislation, such as providing public transport services, and providing parking facilities and other like infrastructure.
The parking space levy is administered by the Office of State Revenue and regulated by the Parking Space Levy Act 2009. The expenditure of revenue from the levy is primarily administered by Transport for NSW.
Waste and environment levy
Certain licensed waste facilities in NSW are required to pay a contribution for each tonne of waste received at the facility. This levy aims to reduce the amount of waste being landfilled, and raises in the order of half a billion dollars per year. The rate of the levy varies depending on the location of the facility and the type of waste being disposed of.
The Waste and environment levy is administered by the NSW Environment Protection Authority.
