Victorian Current Acts Victorian Current ActsSchedule 2—Assessment of levy for 2015 in the category 2 levy area
1 Application of Schedule
This Schedule applies for the purpose of assessing the levy for 2015 on leviable parking spaces in the category 2 levy area, despite anything to the contrary in this Act.
2 Levy assessed on 2015 parking spaces
(1) An owner of premises in the category 2 levy area is to be assessed for the levy for 2015 on each space on that premises that exists as a leviable parking space at any time in 2015.
(2) The operator of a public car park in the category 2 levy area is to be assessed for the levy for 2015 on each space in the car park that exists as a leviable parking space at any time in 2015.
3 Concessions
(1) If a parking space in a private car park in the category 2 levy area, for a period or periods totalling more than 30 days in 2015—
(a) is an exempt parking space; or
(b) is not capable of being used or does not exist as a parking space—
the levy payable on the space for 2015 is to be reduced by the same proportion as the proportion of the year represented by the total of those periods.
(2) If a parking space in a public car park in the category 2 levy area, for any period or periods during 2015—
(a) is an exempt parking space; or
(b) does not exist as a parking space—
the levy payable on the space for 2015 is to be reduced by the same proportion as the proportion of the year represented by the total of those periods.
4 Estimates
(1) A person who, on 1 January 2015, is the owner of a private car park in the category 2 levy area must lodge with the Commissioner, on or before 21 January 2015, an estimate of the number of leviable parking spaces the owner expects there to be in the car park for 2015.
(2) A person who, on 1 January 2015, is the owner of a public car park in the category 2 levy area (or, if there is both an owner and an operator, the owner and operator jointly) must lodge with the Commissioner, on or before 21 January 2015, an estimate of the number of leviable parking spaces the person or persons expect there to be in the car park for 2015.
(3) An estimate under this clause may be contained in a return under section 31.
5 Final adjustment of 2015 levy
As soon as practicable after the end of 2015, the Commissioner must make a final adjustment of the levy payable for 2015 in respect of leviable parking spaces in the category 2 levy area based on the actual number of leviable parking spaces in that area in 2015.
Note
The Taxation Administration Act 1997 provides that the Commissioner may make a reassessment of the levy.
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