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This is a Bill, not an Act. For current law, see the Acts databases.
PARLIAMENT OF VICTORIA
Congestion Levy Act 2005
Act No.
TABLE OF PROVISIONS
Clause Page
PART 1--PRELIMINARY 1
1. Purpose 1
2. Commencement 2
3. Definitions 2
4. What is a "long stay parking space"? 4
5. Determining the number of parking spaces on premises 5
6. Taxation Administration Act 1997 5
7. Act binds the Crown 5
PART 2--IMPOSITION OF LEVY 6
8. Levy imposed 6
9. Who is liable for levy? 6
10. Amount of levy 6
11. CPI adjusted levy 6
12. Notice of CPI adjusted levy 8
PART 3--ASSESSMENT OF LEVY 9
13. How is levy assessed? 9
14. Statutory ratio for public car parks 9
15. Variation of statutory ratio 10
PART 4--EXEMPTIONS AND CONCESSIONS 11
Division 1--Exempt Parking Spaces 11
16. Residential parking 11
17. Parking for visitors and loading bays 11
18. Parking spaces owned by councils, charities etc. 12
19. Parking for emergency vehicles 12
20. Parking for people attending special events 13
21. Disabled parking 13
22. Parking for shift workers 14
23. Garaging of fleet vehicles and bus layovers 14
24. Car sales displays and car service spaces 14
i
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Clause Page
Division 2--Concessions 15
25. Part year concession for parking spaces in a private car park 15
26. Part year concession for parking spaces in a public car park 15
PART 5--REGISTRATION AND RETURNS 17
Division 1--Registration 17
27. Requirement for registration--private car parks 17
28. Requirement for registration--public car parks 17
29. Registration 18
30. Requirement to notify changes 18
Division 2--Returns 19
31. Annual return 19
PART 6--GENERAL 20
32. Levy is a charge on land 20
33. Registration of charge 20
34. Private car parks--obligation of lessees, licensees etc. 20
35. Regulations 22
PART 7--AMENDMENT OF TAXATION ADMINISTRATION
ACT 1997 23
36. Levy comes under the Act 23
37. Supreme Court--limitation of jurisdiction 23
__________________
SCHEDULES 24
SCHEDULE 1--Levy Area 24
SCHEDULE 2--Assessment of Levy for 2006 25
ENDNOTES 28
INDEX 29
ii
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
PARLIAMENT OF VICTORIA
A BILL
to impose a levy on long stay parking spaces in the central business
district and inner Melbourne to reduce traffic congestion, to amend the
Taxation Administration Act 1997 and for other purposes.
Congestion Levy Act 2005
The Parliament of Victoria enacts as follows:
PART 1--PRELIMINARY
1. Purpose
The purpose of this Act is to impose a levy on
long stay parking spaces in the central business
district and inner Melbourne to reduce traffic
5
congestion and to amend the Taxation
Administration Act 1997.
1
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 1--Preliminary
s. 2
2. Commencement
This Act comes into operation on 1 January 2006.
3. Definitions
(1) In this Act--
"car park" means premises or part of premises in
5
the levy area that contain one or more
parking spaces;
"CPI adjusted levy" has the meaning given in
section 11;
"exempt parking space" means a parking space
10
declared by or under Part 4 to be an exempt
parking space;
"leviable parking space" means a long stay
parking space in a car park that is not an
exempt parking space;
15
"levy" means the levy imposed by section 8;
"levy area" means the area described in
Schedule 1;
"levy year" means a year for which the levy is
being assessed;
20
"long stay parking space" has the meaning
given in section 4;
"motor vehicle" does not include a motor cycle;
"operator" of a public car park means a person
who is not the owner of the premises on
25
which the car park is situated but who
operates the car park under a lease, licence or
other arrangement;
2
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 1--Preliminary
s. 3
"owner" of premises means--
(a) a person who holds a freehold interest
in the land on which the premises are
situated;
(b) if the premises are on Crown land--
5
(i) if the land is unalienated Crown
land--the Crown;
(ii) if the Crown has granted a lease or
licence over the land--the lessee
or licensee of the land;
10
"parking space" means--
(a) a space set aside for the parking of a
motor vehicle, whether or not the space
is used for the parking of a motor
vehicle and whether or not the space is
15
permanently delineated as such; or
(b) a space used for the parking of a motor
vehicle, whether or not the space is
permanently delineated as such--
but does not include a space that is part of
20
the carriageway of any street, road or lane
open to or used by the public;
"premises" includes vacant land;
"private car park" means a car park or part of a
car park that is not a public car park;
25
"public car park" means a car park the
predominant number of parking spaces in
which are set aside for, or used by, the
general public, whether on a casual basis or
under any kind of longer-term arrangement,
30
but does not include part of a car park
determined by the Commissioner under
sub-section (2) not to be a public car park;
3
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 1--Preliminary
s. 4
"working day" means a day other than a
Saturday, a Sunday or a public holiday
appointed under the Public Holidays Act
1993;
"year" means a calendar year.
5
(2) The Commissioner may determine that part of a
car park is not a public car park for the purposes
of this Act if satisfied that the part is set aside or
used for parking by an owner or a tenant of the
premises on which the car park is situated.
10
4. What is a "long stay parking space"?
(1) For the purposes of this Act, a "long stay
parking space" is--
(a) a parking space in a private car park; or
(b) a parking space in a public car park that is--
15
(i) set aside or used for ongoing parking
by the owner of the space or by another
person under a lease, licence or other
arrangement with the owner; or
(ii) used for the parking of a motor vehicle
20
for a period of at least 4 hours on a
working day, commencing at or before
9.30 a.m. and ending at or after
9.30 a.m.
(2) If more than one parking space referred to in sub-
25
section (1)(b)(ii) is used for the parking of one or
more motor vehicles, but no one motor vehicle
necessarily remains in the same parking space for
the duration of the vehicle's stay in the car park on
any particular day, each of those parking spaces is
30
taken to be a long stay parking space.
4
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 1--Preliminary
s. 5
(3) If the period for which a parking space is used by
a motor vehicle cannot be ascertained, the parking
space is taken to be a long stay parking space
under sub-section (1)(b)(ii) if a motor vehicle is
parked in that space at 9.30 a.m. on any working
5
day.
5. Determining the number of parking spaces on
premises
(1) If premises contain any parking spaces that are not
individually delineated by permanently marked
10
lines, the number of those parking spaces is the
number obtained by dividing the total area
occupied by those parking spaces by 252 square
metres and disregarding any remainder.
(2) For the avoidance of doubt, the number of parking
15
spaces determined in accordance with sub-
section (1) is in addition to the number of parking
spaces on the premises that are individually
delineated by permanently marked lines.
(3) For the purposes of this Act, a sign or temporary
20
barrier purporting to indicate that a space is not a
parking space is not, of itself, evidence that the
space is not a parking space.
6. Taxation Administration Act 1997
This Act is to be read together with the Taxation
25
Administration Act 1997 which provides for the
administration and enforcement of this Act and
other taxation laws.
7. Act binds the Crown
(1) This Act binds the Crown in right of Victoria and,
30
so far as the legislative power of the Parliament
permits, the Crown in all its other capacities.
(2) Nothing in this Act makes the Crown in any of its
capacities liable to be prosecuted for an offence.
__________________
5
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Congestion Levy Act 2005
Act No.
Part 2--Imposition of Levy
s. 8
PART 2--IMPOSITION OF LEVY
8. Levy imposed
This Act imposes a levy each year in respect of
each leviable parking space.
9. Who is liable for levy?
5
(1) The owner of premises is liable to pay the levy
imposed on leviable parking spaces on the
premises.
(2) In the case of a public car park, the operator of the
public car park is jointly and severally liable with
10
the owner of the premises to pay the levy imposed
on leviable parking spaces in the public car park.
10. Amount of levy
(1) The amount of the levy for 2006 is $400 for each
leviable parking space.
15
(2) The amount of the levy for 2007 is $800 for each
leviable parking space.
(3) The amount of the levy for 2008 and each
subsequent year is the CPI adjusted levy for that
year for each leviable parking space.
20
11. CPI adjusted levy
(1) The "CPI adjusted levy" for a levy year is to be
determined in accordance with the following
formula--
L×A
C=
25
B
where--
C is the CPI adjusted levy being determined,
rounded down to the nearest 2 decimal
places;
6
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 2--Imposition of Levy
s. 11
L is the amount of the levy for the previous
levy year;
A is the sum of the consumer price index
numbers for the 4 consecutive quarters of
December, March, June and September, with
5
the March quarter being the March quarter of
the previous levy year;
B is the sum of the consumer price index
numbers for the 4 consecutive quarters of
December, March, June and September, with
10
the March quarter being the March quarter of
the year that is 2 years before the levy year.
Example
In the case of a determination of the CPI adjusted levy for
15 2008, "L" is the amount of the levy for 2007, "A" is the sum
of the consumer price index numbers for December 2006,
March 2007, June 2007 and September 2007 and "B" is the
sum of the consumer price index numbers for December
2005, March 2006, June 2006 and September 2006.
(2) The CPI adjusted levy determined under sub-
20
section (1) is to be rounded up or down to the
nearest $10 (and, if the amount by which the levy
is to be rounded is $5, is to be rounded up).
(3) In this section--
"consumer price index" means the Consumer
25
Price Index (All Groups Index) for
Melbourne issued by the Australian
Statistician (or, if the regulations prescribe
another economic index for the purposes of
this section, that other index).
30
7
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 2--Imposition of Levy
s. 12
12. Notice of CPI adjusted levy
(1) The Commissioner must publish the CPI adjusted
levy for a levy year on an appropriate website on
or before 1 December in the previous year.
(2) A failure to comply with sub-section (1) in respect
5
of a levy year does not affect the operation of
section 11 in respect of the levy payable for that
year.
__________________
8
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 3--Assessment of Levy
s. 13
PART 3--ASSESSMENT OF LEVY
13. How is levy assessed?
(1) An owner of premises on 1 January in a year is to
be assessed for the levy for that year on each
space on that premises that existed as a leviable
5
parking space at any time in the previous year.
(2) Sub-section (1) applies--
(a) whether or not the space exists as a leviable
parking space on 1 January in the levy year;
(b) whether or not the owner was the owner of
10
the premises at the time the space existed as
a leviable parking space.
(3) The operator of a public car park on 1 January in a
year is to be assessed for the levy on each space
that existed as a leviable parking space in that car
15
park at any time in the previous year.
Note: Section 9(2) provides that the owner and the occupier
are jointly and severally liable for the levy.
(4) Schedule 2 contains special provisions for the
assessment of the levy for 2006.
20
14. Statutory ratio for public car parks
(1) For the purpose of assessing the levy for a year in
respect of premises that were a public car park at
any time in the previous year, the Commissioner
must assume that 75% of the parking spaces in
25
that car park (other than exempt parking spaces)
are leviable parking spaces.
(2) This section is subject to section 15.
9
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 3--Assessment of Levy
s. 15
15. 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
5
(other than exempt parking spaces) that are
leviable parking spaces in respect of any levy
year.
(2) An approval under this section takes effect for the
levy year following the year in which the approval
10
is given and remains in force until varied or
revoked by the Commissioner under this section.
(3) If an approval is in force under this section for a
public car park, in assessing the levy payable in
respect of the car park, the Commissioner must
15
assume that the approved percentage of the
parking spaces in that car park (other than exempt
parking spaces) are leviable parking spaces.
(4) The Commissioner, by notice to the owner or
operator of a public car park, may at any time vary
20
or revoke an approval given under this section, but
cannot vary an approval so that the percentage
exceeds 75%.
(5) If an approval has been given by the
Commissioner under clause 4 of Schedule 2 in
25
respect of 2006, that approval is taken, for the
purposes of subsequent years, to be an approval
given under this section, until varied or revoked
by the Commissioner under this section.
__________________
10
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 4--Exemptions and Concessions
s. 16
PART 4--EXEMPTIONS AND CONCESSIONS
Division 1--Exempt Parking Spaces
16. Residential parking
(1) A parking space is an exempt parking space if it is
set aside or used exclusively for the parking of a
5
motor vehicle by a person for residential purposes.
(2) A reference in sub-section (1) to residential
purposes includes a reference to temporary
residential purposes such as staying in a hotel,
serviced apartment or club that provides
10
accommodation.
17. Parking for visitors and loading bays
(1) A parking space is an exempt parking space if it is
set aside or used exclusively for the parking
without charge of a motor vehicle--
15
(a) by a person who is a client, patient or
consultant of the person who provides the
parking space; or
(b) by a person who is providing maintenance
services to the owner or occupier of the
20
premises on which the parking space is
located; or
(c) by a person who is visiting the premises on
which the parking space is located, unless
those premises are the person's usual place of
25
business or work; or
(d) by a person engaged in loading or unloading
goods or passengers.
11
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 4--Exemptions and Concessions
s. 18
(2) A parking space is an exempt parking space if it is
set aside and used exclusively for the parking of a
motor vehicle by a person whilst a patient of a
hospital or whilst visiting or accompanying a
patient of a hospital.
5
18. Parking spaces owned by councils, charities etc.
A parking space is an exempt parking space if--
(a) the premises on which it is located are
owned by a municipal council, religious
body, charitable or public benevolent
10
institution, hospital, university, library or
museum; and
(b) no charge is made for the parking of a motor
vehicle in the space.
19. Parking for emergency vehicles
15
A parking space is an exempt parking space if it is
set aside or used exclusively for the parking,
without charge, of--
(a) a police vehicle;
(b) an ambulance;
20
(c) a fire service unit;
(d) a State Emergency Service vehicle;
(e) a vehicle of the Australian Defence Force
while its members are on march or duty;
(f) a vehicle being utilised in the performance of
25
emergency services under authority of an
Act or the State.
12
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 4--Exemptions and Concessions
s. 20
20. Parking for people attending special events
A parking space is an exempt parking space if it is
set aside or used exclusively for the parking of a
motor vehicle in conjunction with a particular
event and at all other times is not available for the
5
parking of a motor vehicle.
Example
Parking spaces in Yarra Park that are only available when
events are held at the Melbourne Cricket Ground or
10 Melbourne Park.
21. Disabled parking
(1) A parking space is an exempt parking space if it is
set aside or used exclusively for the parking of a
motor vehicle displaying a disabled person's
parking authority.
15
(2) In this section--
"disabled person's parking authority" means a
special parking permit issued to a person
under--
(a) clause 2 of Schedule 11 to the Local
20
Government Act 1989; or
(b) clause 3 of Schedule 4 to the Road
Management Act 2004--
that enables the person to park a motor
vehicle in a parking space set aside
25
exclusively for the parking of a motor
vehicle by a person holding such a permit.
13
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 4--Exemptions and Concessions
s. 22
22. Parking for shift workers
A parking space is an exempt parking space if it is
set aside or used exclusively for the parking of a
motor vehicle by an employee of a business that
operates 24 hours a day on working days while the
5
employee is attending work.
23. Garaging of fleet vehicles and bus layovers
A parking space is an exempt parking space if it is
set aside or used exclusively--
(a) for the overnight parking of a fleet vehicle;
10
or
(b) for the parking of a passenger bus during
layover periods.
24. Car sales displays and car service spaces
A parking space on premises is an exempt parking
15
space if it is set aside or used exclusively for the
parking of a motor vehicle--
(a) that is displayed or stored on the premises
for the purposes of its being offered on the
premises for sale or hire; or
20
(b) for the purpose of being serviced or repaired
on the premises on which the space is
located or on adjoining premises.
14
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 4--Exemptions and Concessions
s. 25
Division 2--Concessions
25. Part year concession for parking spaces in a private
car park
(1) This section applies to a parking space in a private
car park that, for a period or periods totalling
5
more than 30 days in any year--
(a) is an exempt parking space; or
(b) is not capable of being used or does not exist
as a parking space.
(2) If the parking space is a leviable parking space for
10
the following year, the levy payable on the space
for that year is to be reduced by the same
proportion as the proportion of the year
represented by the total of the periods referred to
in sub-section (1).
15
Example
A parking space in a private car park that is otherwise a
leviable parking space is set aside for emergency vehicle
parking for all of March 2007. It is also not capable of
20 being used as a parking space from 1 July to 30 September
2007 because of building works. The total of those periods
is 4 months, or 1/3 of the year. Therefore, the amount of the
levy for 2008 on the space is to be reduced by 1/3 of the full
levy.
26. Part year concession for parking spaces in a public
25
car park
(1) This section applies to a parking space in a public
car park that, for any period or periods during a
year--
(a) is an exempt parking space; or
30
(b) does not exist as a parking space.
15
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 4--Exemptions and Concessions
s. 26
(2) If the parking space is a leviable parking space for
the following year, the levy payable on the space
for the following year is to be reduced by the
same proportion as the proportion of the year
represented by the total of the periods referred to
5
in sub-section (1), taking into account the
statutory ratio for the public car park under
section 14 or 15 (as the case may be).
Example
10 A parking space in a public car park comes into existence on
1 June 2007. It is a long stay parking space for the rest of
2007 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 2007, or half the year, and
15 the levy for 2008 in respect of the space is reduced by half
subject to applying the relevant statutory ratio for the public
car park under section 14 or 15.
__________________
16
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 5--Registration and Returns
s. 27
PART 5--REGISTRATION AND RETURNS
Division 1--Registration
27. Requirement for registration--private car parks
(1) The owner of a private car park must apply to the
Commissioner in accordance with this section for
5
registration under this Division.
Penalty: 60 penalty units.
(2) The application must be made--
(a) if the owner owned the car park on 1 January
2006--by 21 January 2006; or
10
(b) if the owner became the owner of the car
park after 1 January 2006--within 1 month
after becoming the owner.
(3) The application must be in the form, and contain
the information, determined by the Commissioner.
15
28. Requirement for registration--public car parks
(1) The owner of a public car park must apply to the
Commissioner in accordance with this section for
registration under this Division.
Penalty: 60 penalty units.
20
(2) The operator of a public car park must apply to
the Commissioner in accordance with this section
for registration under this Division.
Penalty: 60 penalty units.
(3) The application must be made--
25
(a) if the owner or operator was the owner or
operator of the car park on 1 January 2006--
by 21 January 2006; or
17
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 5--Registration and Returns
s. 29
(b) if the owner or operator became the owner or
operator of the car park after 1 January
2006--within 1 month after becoming the
owner or operator.
(4) The application must be in the form, and contain
5
the information, determined by the Commissioner.
29. Registration
(1) The Commissioner must register a person who
applies for registration under this Division.
(2) The Commissioner may, at any time, remove a
10
person from the register or make any other
amendments to the register that the Commissioner
considers appropriate.
30. Requirement to notify changes
(1) A person who ceases to be the owner of a car park
15
must notify the Commissioner within 1 month
after ceasing to be the owner.
Penalty: 60 penalty units.
(2) A person who ceases to be the operator of a public
car park must notify the Commissioner within
20
1 month after ceasing to be the operator.
Penalty: 60 penalty units.
(3) An owner of premises that cease to be a car park
must notify the Commissioner within 1 month
after the premises cease to be a car park.
25
Penalty: 60 penalty units.
18
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 5--Registration and Returns
s. 31
Division 2--Returns
31. Annual return
(1) A person who is liable to pay the levy for a year
must lodge a return in respect of that year with the
Commissioner on or before 21 January in that
5
year.
(2) In the case of a public car park that has both an
owner and an operator, the return must be lodged
jointly by the owner and operator.
(3) The return is to be in the form, and contain the
10
information, determined by the Commissioner.
__________________
19
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 6--General
s. 32
PART 6--GENERAL
32. Levy is a charge on land
An unpaid levy is a charge on the land on which
the leviable parking space in respect of which the
levy is payable is or was situated.
5
33. Registration of charge
(1) The Commissioner may register a charge on land
under section 32 by depositing with the Registrar
of Titles a certificate describing the land charged
and stating that there is an unpaid levy in respect
10
of the land.
(2) The Registrar of Titles must make a recording of
the certificate in the Register.
(3) When the levy is paid, the Commissioner may
request the Registrar of Titles--
15
(a) to remove or delete the charge; or
(b) to make a recording in the Register of the
discharge of the charge.
(4) The Registrar of Titles must comply with a
request made by the Commissioner under sub-
20
section (3).
34. Private car parks--obligation of lessees,
licensees etc.
(1) This section applies to a parking space in a private
car park.
25
(2) A person who uses a parking space that is a
leviable parking space for a levy year under an
agreement with the owner of the parking space
must pay to the owner the amount of the levy for
that levy year in respect of that parking space.
30
20
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 6--General
s. 34
(3) If a parking space referred to in sub-section (2) is
used by the person for only part of the year, the
amount to be paid by the person is to be reduced
proportionately.
(4) The person must pay the amount required by this
5
section at or before the time that the owner is
required to pay the levy.
Note: The owner is required to pay the levy by the day
specified in the notice of assessment under section 14
10 of the Taxation Administration Act 1997.
(5) The owner must, on request, provide the person
with a copy of the notice of assessment of the
levy.
(6) If a person does not pay an amount as required by
this section, the owner may recover the amount as
15
a debt in a court of competent jurisdiction.
(7) This section has effect despite the terms of any
lease, licence or other agreement, but only until
the earlier of the following--
(a) the parties to the lease, licence or agreement
20
expressly agree that this section is not to
apply; or
(b) the rental, licence fee, or other amount
payable under the agreement by the person
who uses the parking space is or could be
25
reviewed, or the lease, licence or agreement
could be terminated, by either party.
(8) In this section--
"agreement" includes a lease, licence,
management agreement and any other kind
30
of agreement or arrangement.
21
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 6--General
s. 35
35. Regulations
(1) The Governor in Council may make regulations
for or with respect to any matter or thing that is
required or permitted to be prescribed or
necessary to be prescribed to give effect to this
5
Act.
(2) Regulations made under this Act--
(a) may be of general or limited application; and
(b) may differ according to differences in time,
place or circumstances.
10
__________________
22
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Part 7--Amendment of Taxation Administration Act 1997
s. 36
See:
PART 7--AMENDMENT OF TAXATION ADMINISTRATION
Act No.
ACT 1997 40/1997.
Reprint No. 2
as at
36. Levy comes under the Act 13 September
2001 and
(1) In section 3 of the Taxation Administration Act amending
1997, in the definition of "tax", for "tax or duty"
5 Act Nos
79/2001,
substitute "tax, levy or duty". 113/2003,
46/2004,
(2) After section 4(a) of the Taxation 108/2004 and
Administration Act 1997 insert-- 36/2005.
LawToday:
www.dms.
"(ab) Congestion Levy Act 2005 and regulations dpc.vic.
made under that Act;".
10 gov.au
37. Supreme Court--limitation of jurisdiction
At the end of section 135 of the Taxation
Administration Act 1997 insert--
"(4) It is the intention of sections 5, 12(4), 18(1),
96(2) and 100(4), as they apply on and after
15
the commencement of section 37 of the
Congestion Levy Act 2005, to alter or vary
section 85 of the Constitution Act 1975.".
__________________
23
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Sch. 1
SCHEDULES
SCHEDULE 1
Section 3(1)
LEVY AREA
5 The levy area is the area within the bold black line on the above map, being
the area in the Cities of Melbourne, Port Phillip and Yarra and the Docklands
Area bounded by Hoddle St, Punt Rd, Queens Rd, Kings Way, the West Gate
Freeway, City Link, Footscray Rd, Dudley St, Peel St, Queensberry St,
Rathdowne St, Carlton St, Nicholson St, Gertrude St and Langridge St.
__________________
24
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Sch. 2
SCHEDULE 2
Section 13(4)
ASSESSMENT OF LEVY FOR 2006
1. Application of Schedule
This Schedule applies for the purpose of assessing the levy
5 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.
10 (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
15 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.
20 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
25 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
30 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%.
25
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Sch. 2
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
5 (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.
10 (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
15 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
20 (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.
25 (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
30 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.
26
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Sch. 2
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
5 parking spaces in 2006.
Note: The Taxation Administration Act 1997 provides
that the Commissioner may make a reassessment of
the levy.
27
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Endnotes
ENDNOTES
By Authority. Government Printer for the State of Victoria.
28
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
INDEX
Subject Section
Act
amendment of Taxation Administration Act 1997 36, 37
commencement 2
Crown bound by 7
purpose 1
to be read with Taxation Administration Act
6
1997
Car park
definition 3
owner to notify Commissioner 30
25, 26
Concessions
3, 4, 11, 21, 34
Definitions
Exemptions
bus layovers 23
car sales displays, car service spaces 24
councils, charities 18
disabled parking 21
emergency vehicles 19
garaging of fleet vehicles 23
hospitals 17, 18
libraries and museums 18
loading bays 17
religious bodies 18
residential parking 16
shift workers 22
short term visitors 17
special events 20
universities 18
Levy
amount 10
assessment of 13, Sch. 2
CPI adjusted levy 11, 12
definition 3
imposition 8
liability for 9
lodgement of annual returns 31
statutory ratio for public car parks 14, 15
unpaid levy is charge on land 32, 33
See also Exemptions; Private car parks; Public car
parks
3, Sch. 1
Levy area
Levy year (def.) 3
Long stay parking space (def.) 4
Motor vehicle (def.) 3
27, 28, 30
Offences and penalties
Operator (def.) 3
Owner (def.) 3
29
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
Congestion Levy Act 2005
Act No.
Subject Section
Parking spaces
definition 3
determining number of 5
exempt parking space (def.) 3
leviable parking space (def.) 3
Private car parks
definition 3
obligations of lessees, licensees etc. 34
part year concession 25
required to be registered 27, 29
Public car parks
definition 3
operator (def.) 3
operators to notify Commissioner on ceasing to
operate 30
part year concession 26
required to be registered 28, 29
27-30
Registration
35
Regulations
Working day (def.) 3
30
551369B.I1-3/10/2005 BILL LA INTRODUCTION 3/10/2005
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