Transport (Road Passenger Services) Act 2018
Part 9Voluntary buyback and industry assistance schemes and levy
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Part 9 — Voluntary buyback and industry assistance schemes and levy
Division 1 — Voluntary buyback payment
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Terms used 141
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Net loss 143
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Plate purchase amount 144
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Application for buyback payment 145
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Requirement to grant buyback payment 146
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Amount of buyback payment: taxi plates purchased on or after 1 January 2016 146
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Amount of buyback payment: taxi plates purchased before 1 January 2016 and held at 2 November 2017 147
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Provisions relating to determining buyback payments 147
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Payment of buyback payment 148
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Application for net loss payment 148
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Requirement to grant net loss payment 149
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Amount of net loss payment: taxi plates purchased on or after 1 January 2016 and sold before 2 November 2017 149
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Amount of net loss payment: taxi plates purchased before 1 January 2016 and sold on or after 1 January 2016 and before 2 November 2017 150
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Provisions relating to determining net loss payments 150
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Payment of net loss payment 151
Division 2 — On‑demand passenger transport levy
Subdivision 1 — Preliminary
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Terms used 152
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Meaning of terms 152
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Relationship with Taxation Administration Act 2003 152
Subdivision 2 — On‑demand passenger transport levy
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Leviable passenger service transactions 153
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On‑demand passenger transport levy 153
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When levy payable 154
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Calculation on estimated basis if amount based on actual transactions cannot be determined 155
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Passenger service transactions for which levy is not payable 155
Subdivision 3 — Miscellaneous
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Registration of liable persons 156
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Returns 156
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Keeping of records 157
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Information sharing 157
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Functions of CEO 157