5CApplication of Act to passenger service levy

#### 5C Application of Act to passenger service levy 5C Application of Act to passenger service levy > > (1) For the purpose of the administration and enforcement of the scheme for the levying and payment of the passenger service levy under the [Point to Point Transport (Taxis and Hire Vehicles) Act 2016](/view/html/inforce/current/act-2016-034), Schedule 4 to that Act and any regulations made under that Schedule, are taken to be taxation laws. > > > (2) To avoid doubt, amounts payable for the passenger service levy under that Act are taxes for the purposes of this Act (other than Division 2 of Part 7). > > **s 5C:** Ins 2016 No 34, Sch 7.7.