State Taxation Legislation Amendment Act 2014
41 State Taxation Legislation Amendment Act 2014
The exemption in section 20A(1) applies for the purpose of assessing the levy for 2014 and all subsequent levy years.
The exemptions in section 20A(2) and (3) apply for the purpose of assessing the levy for 2015 and all subsequent levy years.
Section 30(1) does not apply to a person who ceases to be the owner of a car park in the category 2 levy area before 1 January 2015.
Section 30(2) does not apply to a person who ceases to be the operator of a public car park in the category 2 levy area before 1 January 2015.
Section 30(3) does not apply to an owner of premises in the category 2 levy area that cease to be a car park before 1 January 2015.
Schedules
Sch. 1 amended by No. 74/2006 s. 23, substituted by Nos 34/2014 s. 13, 48/2025 s. 19.
Schedule 1—Levy area
Section 3(1)
1 The category 1 levy area is the area in the Cities of Melbourne, Port Phillip and Yarra bounded by Hoddle St, Punt Rd, Queens Rd, Kings Way, the West Gate Freeway, City Link, Footscray Rd, Dudley St, Peel St, Franklin St, Queen St, Berrbang La, Dhanga Djeembana Walk, Therry St, Elizabeth St, Queensberry St, Rathdowne St, Carlton St, Nicholson St, Gertrude St and Langridge St.
2 The category 2 levy area is the area in the Cities of Darebin, Melbourne, Merri-bek, Port Phillip, Stonnington and Yarra bounded by Dandenong Rd, Queens Way, Nepean Hwy, Barkly St, Blessington St, Marine Pde, the path leading to Brooks Jetty, Brooks Jetty, Port Phillip Bay, a straight line extending, at the same angle as Princes St, to Princes St, Princes St, Swallow St, Station St, Boundary St, including a straight line at the same angle as Boundary St across the light rail tracks between Page Reserve and Fennell Reserve, a straight line extending, at the same angle as Boundary St, from the intersection of Boundary St and Fennell St to the West Gate Freeway, the West Gate Freeway, City Link, the Yarra River, the Maribyrnong River, Smithfield Rd, Racecourse Rd, City Link, Dawson St, Glenlyon Rd, King St, Alister St, Willowbank Rd, a straight line extending, at the same angle as Willowbank Rd, from the end of Willowbank Rd to the Merri Creek, the Merri Creek, St Georges Rd, Merri Pde, Westgarth St, East St, a straight line extending, at the same angle as East St, from the end of East St to the Merri Creek, the Merri Creek, the Yarra River, Victoria St, Burnley St, Doonside St, a straight line extending, at the same angle as Doonside St, from the end of Doonside St to the Yarra River, the Yarra River, a straight line extending, at the same angle as Williams Rd N, to Williams Rd N, Williams Rd N and Williams Rd, but excluding the category 1 levy area.
Note
The Commissioner must publish on an appropriate website a map that shows the category 1 levy area and the category 2 levy area—see section 34A.
Sch. 2 substituted by No. 34/2014 s. 14.
Schedule 2—Assessment of levy for 2015 in the category 2 levy area
Section 13(4)
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.