Financial Services

Parking and fines

Generally speaking, parking services are subject to GST.


Parking services that are subject to GST include:

  • parking fees charged to students, staff, contractors, commercial tenants and the general public
  • vending machine collections
  • sales of parking ticket books
  • permit replacement fees
  • reimbursement of GST taxable costs incurred by offenders.

Transactions out of the scope of GST include:

  • authority cards and other services provided to other departments of the University
  • parking fines (includes the original fine, the fines enforcement registry charge and the late payment fee)
  • final demand fees.


Fines are generally outside the scope of GST as there is no supply in return for the payment.

Fines include:

  • original parking fines
  • fines enforcement registry charges
  • late payment fees.