Transport (Road Passenger Services) Act 2018

A person who, during any assessment period (the relevant assessment period), was the provider of an on‑demand booking service, is liable to pay, on or before the specified day, the levy calculated in accordance with section 245 in relation to each leviable passenger service transaction by the provider that occurred in the relevant assessment period.

In subsection (1) —

the last day of the following assessment period; or

any other day that is specified by the CEO.

A day specified by the CEO under subsection (2) must not be earlier than the day on or before which the return for the relevant assessment period is to be provided under section 250.

For the purposes of this Division, a leviable passenger service transaction (other than a prescribed passenger service transaction) occurs when the on‑demand passenger transport service to which the booking relates is completed.

For the purposes of this Division, a prescribed passenger service transaction occurs at the prescribed time.

This Division does not apply in relation to any booking made before this Division comes into operation.

A person who is liable to pay the levy must pay the levy within the time required under subsection (1).