Victorian Current Acts Victorian Current Acts(1) If land becomes leviable land after 1 July in any levy year, the levy amount which is payable on that land for the levy year is the amount which is proportionate to the part of that levy year remaining after the land becomes leviable land.
(2) If land ceases to be leviable land during a levy year for which a levy amount has been levied on it, a collection agency must—
(a) if any payment of the levy amount has been made, refund to the current owner of the land an amount proportionate to the part of that levy year remaining after the land ceases to be leviable land; or
(b) if none of the levy amount has been paid, require the person who is required to pay the levy amount to only pay an amount proportionate to the part of that levy year before the land ceases to be leviable land.