- There are some features of the Grand Central car parking facility that distinguish the manner in which fees were charged from other parking facilities in the Toowoomba CBD. The other parking facilities charged a flat hourly rate up to maxima between $6 and $9 per day. It may be inferred from that fact that these were maxima for parking of a single car for a continuous period of six hours or more during a daylight period; that is, maxima for ‘all-day parking’ as defined in s 136(1) of the FBT Assessment Act. The operator of Grand Central charged fees of $10 for between six and six and a half hours, $15 for between six and a half and seven hours and $20 for more than seven hours. There were certain exceptions where parking was free or all-day parking was reduced to $7.50 per day for the centre’s staff and customers of the centre who lived outside Toowoomba. However, the different manner in which fees were charged for parking up to six hours and for parking over six hours is not sufficient to infer that the operator of the Grand Central car parking facility was not engaged in activities by which that operator was seeking to make the best possible bargain for use of at least some car parking space made available to members of the public at that location. Further, there are a number of other ruled facts from which it may be presumed, to the contrary, that the operator was seeking to make the best possible bargain for at least some car parking space for some periods of the day at that facility.
- In March 2017 a $500 million redevelopment was completed by which the car parking spaces were doubled from 2,000 to 4,000. Paid car parking was introduced in June 2017. Therefore, it may be inferred that before the redevelopment, parking at the Grand Central car parking facility was free. The Grand Central car parking facility has ticketless parking that uses licence plate recognition to track parking without the need for a paper ticket. Boom gates at the car park exits automatically open for cars parked for less than three hours. If customers have paid at a pay station for cars parked for more than three hours the boom gate will automatically open and, if not and payment is required, credit card payment can be made at the boom gate. The cost of redevelopment, introduction of paid parking, features of the car park and fees charged for various periods of parking during the day are all indicative of a car parking facility operated, at least in part, to generate revenue from parking fees.
- For the foregoing reasons and with due respect to the primary judge, from the ruled facts it is not ‘obvious’ that the Grand Central car parking facility was not operated ‘commercially for a profit’ on a stand-alone basis. Further, it remains possible to draw or, on the ruled facts, it is not possible to exclude other competing inferences. It is also not obvious or possible to draw an inference that the Grand Central car parking facility was not operated whereby at least some car parking spaces were made available to members of the public in the ordinary course of business on payment of a market value fee for use of that space at that location for a period of time.
ATO WIN APPEAL – COMMISSIONER OF TAXATION v TOOWOOMBA REGIONAL COUNCIL, Key extracts below
- By Paul Mather
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Paul Mather