Part 11Voluntary buyback, adjustment assistance and levy

Part 11 — Voluntary buyback, adjustment assistance and levy

Division 1 — Buyback payment and net loss payment

151. Prescribed day for buyback payment and net loss payment applications (s. 229(2) and 235(2)) 131

Division 2 — On‑demand passenger transport levy

Subdivision 1 — Preliminary

152. Terms used 131

Subdivision 2 — General provisions relating to levy

153. Classes of providers of on‑demand booking services (s. 241) 133

154. Levy fare: general (s. 241) 134

155. Levy fare: on‑demand passenger transport service provided for metered fare (s. 241) 135

156. Levy fare: fare under multiple service agreement (s. 241) 136

157. Transactions relating to electric vehicles not leviable passenger service transactions 137

158. Exemption from requirement to pay levy for approved special events providers 137

159. Calculation of amount of levy payable on estimated basis (s. 247(1)) 138

160. Registration as taxpayer (s. 249) 140

161. Payment of levy 140

162. Returns (s. 250) 141

163. Records (s. 251) 141

164. Records: fare information 142

165. Records to be produced or provided to CEO or authorised officer 143

Subdivision 3 — Modifications of Taxation Administration Act 2003

166. Modifications of Taxation Administration Act 2003 (s. 243(2)) 144

167. Time limits on reassessment 144

168. Penalty tax not payable 144

169. Records relevant to objections 144

170. Time for lodging objections 145

171. Proceedings before State Administrative Tribunal 145

172. Time limit on refund applications 145

173. Proceedings for an offence 146

174. Service 146

Division 3 — Adjustment assistance grants

175. Prescribed day for adjustment assistance grant applications (s. 259(2)) 146