Victorian Current Acts Victorian Current ActsS. 26(1) amended by No. 34/2014 s. 9(2)(a).
(1) This section applies to a parking space in a public car park that, for any period or periods during the year preceding a levy year—
(a) is an exempt parking space; or
(b) does not exist as a parking space.
S. 26(2) amended by Nos 41/2013 s. 11(a), 34/2014 s. 9(2)(b).
(2) If the parking space is a leviable parking space for the levy year, the levy payable on the space for that year is to be reduced by the same proportion as the proportion of the year represented by the total of the periods referred to in subsection (1).
Example to s. 26(2) substituted by No. 41/2013 s. 11(b).
Example
A parking space in a public car park comes into existence on 1 June 2014 and
remains a parking space for the rest of 2014 except for the month of
September, when it is used as a loading bay. Therefore, the space did not
exist, or was exempt, for a total of 6 months in 2014, or half the year, and
the levy for 2015 in respect of the space is reduced by half.
Part 5—Registration and returns
Division 1—Registration