Reply from Victoria. It seems to be the same down here too re: new owner takes on any special levies declared after the date of sale as detailed on the contract of sale. The seller is liable for normal levies up to the date of settlement, and the seller is also liable for their backdated portion of a declared increase in normal levies if those are declared as ‘smoothed over the year’ as opposed to just a simple increase from a fixed date. A conveyancer or solicitor will sort it out for the buyers and sellers, and there is absolutely zero need for any other owners to worry.