The Point to Point Transport Commission held a number of workshops in March, providing hands-on IT support and assistance to service providers having difficulty registering as a taxpayer for the purposes of the Passenger Service Levy. The sessions included a short presentation covering topics such as what is a passenger service transaction, when does the levy not apply, how do I know what to pay, how is the levy collected, how to register and how to count passenger service transactions. Read a copy of the presentation for more information.
Service providers must register as a taxpayer, even if they are seeking an exemption or rebate. If service providers do not register as a taxpayer, the Point to Point Transport Commissioner may issue an estimated assessment of the amount of levy owed for the assessment period. Failure to pay the estimated assessment may result in Revenue NSW commencing debt recovery action.
It is an offence under clause 6 of Schedule 4 of the Point to Point Transport (Taxi and Hire Vehicles) Act 2016 to fail to apply to register as a taxpayer when you are liable to pay the levy. The offence carries a maximum penalty of $11,000.
Note: if you have not already provided us with 100 points of certified identification, you will need to upload it before you can register for the levy. Proof of identification documents could include a combination of your birth certificate, current passport, citizenship certificate or driver’s licence. Documents must be certified and must add up to a minimum of 100 points. Please follow the instructions here for more information.