Victorian Consolidated Legislation

Congestion Levy Act 2005 - SCHEDULE 2

Section 13(4) ASSESSMENT OF LEVY FOR 2006

1. Application of Schedule

This Schedule applies for the purpose of assessing the levy for 2006, despite
anything to the contrary in this Act.

2. Levy assessed on 2006 parking spaces



(1) An owner of premises is to be assessed for the levy for 2006 on each space
on that premises that exists as a leviable parking space at any time in 2006.

(2) The operator of a public car park is to be assessed for the levy for 2006
on each space in the car park that exists as a leviable parking space at any
time in 2006.

3. Statutory ratio for public car parks



(1) For the purpose of assessing the levy for 2006 in respect of premises that
were a public car park at any time in that year, the Commissioner must assume
that 75% of the parking spaces in that car park (other than exempt parking
spaces) are leviable parking spaces.

(2) This clause is subject to clause 4.

4. Variation of statutory ratio



(1) The Commissioner, on application by the owner or operator of a public car
park, may approve a percentage of less than 75% as being the percentage of
parking spaces in that car park (other than exempt parking spaces) that are
leviable parking spaces in respect of 2006.

(2) If an approval is in force under this clause for a public car park, in
assessing the levy payable in respect of 2006, the Commissioner must assume
that the approved percentage of the parking spaces in that car park (other
than exempt parking spaces) are leviable parking spaces.

(3) The Commissioner, by notice to the owner or operator of a public car park,
may at any time vary or revoke an approval given under this section, but
cannot vary an approval so that the percentage exceeds 75%.

5. Concessions



(1) If a parking space in a private car park, for a period or periods
totalling more than 30 days in 2006-

   (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 2006 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, for any period or periods during
2006-

   (a)  is an exempt parking space; or

   (b)  does not exist as a parking space-

the levy payable on the space for 2006 is to be reduced by the same proportion
as the proportion of the year represented by the total of those periods,
taking into account the statutory ratio for the public car park under clause 3
or 4 (as the case may be).



6. Estimates



(1) A person who, on 1 January 2006, is the owner of a private car park must
lodge with the Commissioner, on or before 21 January 2006, an estimate of the
number of leviable parking spaces the owner expects there to be in the car
park for 2006.

(2) A person who, on 1 January 2006, is the owner of a public car park (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 2006, an estimate of the
number of leviable parking spaces the person or persons expect there to be in
the car park for 2006.

(3) An estimate under this clause may be contained in a return under section
31.

7. Final adjustment of 2006 levy

As soon as practicable after the end of 2006, the Commissioner must make a
final adjustment of the levy payable for 2006 based on the actual number of
leviable parking spaces in 2006. Note The Taxation Administration Act 1997
provides that the Commissioner may make a reassessment of the levy.
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