http://www.sro.vic.gov.au/SRO/sronav.nsf/childdocs/-3A87315B22BC23FFCA2575A100441F59-A6FAB6BE64979127CA2575A100441FA4-5FA699957B0FF5E5CA2575A100445372?open
"Land tax is assessed each calendar year (1 January - 31 December) based on land holdings as at midnight on 31 December in the year...
