Commercial Passenger Vehicle Industry Act 2017
241Returns
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241 Returns
(1) Subject to subsection (2), a person who is liable to pay one or more levies for a return period must lodge a return in respect of that period with the Commissioner within 30 days after the end of that period.
(2) Subsection (1) does not apply to the provider of an unbooked commercial passenger vehicle service in respect of any commercial passenger vehicle service transactions carried out by the provider in a return period that were facilitated by an affiliated service.
(3) A return is to be in the form, and contain the information, determined by the Commissioner.
S. 15A inserted by No. 63/2017 s. 12, renumbered as s. 242 by No. 63/2017 s. 15.