Victorian Numbered Acts

STATE TAX LAWS AMENDMENT (BUDGET AND OTHER MEASURES) ACT 2013 (NO. 41 OF 2013) - SECT 11

In section 26 of the Congestion Levy Act 2005 —

        (a)     in subsection (2), omit ", taking into account the statutory ratio for the public car park under section 14 or 15 (as the case may be)";

        (b)     for the example at the foot of subsection (2) substitute —

" 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.".