Victorian Current Acts Victorian Current Acts(1) An owner of premises on 1 January in a year is to be assessed for the levy for that year on each space on that premises that existed as a leviable parking space at any time in the previous year.
(2) Subsection (1) applies—
(a) whether or not the space exists as a leviable parking space on 1 January in the levy year;
(b) whether or not the owner was the owner of the premises at the time the space existed as a leviable parking space.
(3) The operator of a public car park on 1 January in a year is to be assessed for the levy on each space that existed as a leviable parking space in that car park at any time in the previous year.
Note
Section 9(2) provides that the owner and the occupier are jointly and severally liable for the levy.
S. 13(4) substituted by No. 34/2014 s. 7.
(4) Schedule 2 contains special provisions for the assessment of the levy for 2015 for leviable parking spaces in the category 2 levy area.
Note to s. 13 inserted by No. 41/2013 s. 6.
Note
See section 40 for the application of this section to the levy for 2014.
Ss 14, 15 repealed by No. 41/2013 s. 7.
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Part 4—Exemptions and concessions
Division 1—Exempt parking spaces