Taxation Administration Act 1996

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, Schedule 4 to that Act and any regulations made under that Schedule, are taken to be taxation laws.

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).