State Tax Laws Amendment (Budget and Other Measures) Act 2013
40 State Tax Laws Amendment (Budget and Other Measures) Act 2013
For the purpose of assessing the levy for 2014, section 13 applies as if a reference in that section to each space on premises that existed as a leviable parking space at any time in the previous year were a reference to each space on the premises that existed as a parking space at any time in the previous year (other than an exempt parking space) whether or not the parking space was a long stay parking space.
Example
In 2013, a public car park had a total of 1000 long stay parking spaces that were not exempt parking spaces and 300 parking spaces that were not long stay parking spaces or exempt parking spaces. The levy for 2014 will be assessed on all 1300 parking spaces.
To avoid doubt, nothing in the amendments made to this Act by the State Tax Laws Amendment (Budget and Other Measures) Act 2013 (including this section) affects the assessment of the levy for any year before 2014.
In this section—
long stay parking space has the meaning given in section 4 as in force immediately before the commencement of Part 2 of the State Tax Laws Amendment (Budget and Other Measures) Act 2013.
S. 41 (Heading) amended by No. 21/2015 s. 3(Sch. 1 item 12).
S. 41 inserted by No. 34/2014 s. 12.
This Act’s bill:Explanatory memorandumSecond reading speech
The statute text is free to read above. View subscription options to unlock the case-law research tools for each provision.