Document purpose
Schedule 4 clause 3 of the Point to Point Transport (Taxis and Hire Vehicles) Act 2016 (the Act) requires service providers to pay a $1.20 passenger service levy (the levy) for each passenger service transaction carried out in an assessment period. The levy is a tax for the purposes of the Taxation Administration Act 1996.
The purpose of this document is to outline the procedure for the assessment of levy liability.