Document purpose
The Point to Point Transport (Taxis and Hire Vehicles) Act 2016 (the Act) requires all providers of a taxi service or booking service, who are liable to pay the passenger service levy (the levy), to register as taxpayers. Service providers seeking an exemption or rebate from the levy need to obtain confirmation from the Point to Point Transport Commissioner (the Commissioner).
This policy sets out the types of evidence that the Commissioner will accept in support of:
- eligibility for an exemption from paying the levy; and
- eligibility for rebate of the levy.