Calculation on estimated basis if amount based on actual transactions cannot be determined
247 Calculation on estimated basis if amount based on actual transactions cannot be determined
If it is not reasonably practicable to determine the whole or part of the amount of levy payable based on actual levy fares or leviable passenger service transactions or both during an assessment period, the amount payable may be calculated on an estimated basis in accordance with the regulations.
The CEO is to determine whether or not it is reasonably practicable to determine the whole or part of the amount of levy payable based on actual levy fares or leviable passenger service transactions or both during an assessment period.
The CEO may issue written guidelines for the purposes of subsection (2) for use by persons who may be liable to pay the levy.
This Act’s bill:Explanatory memorandumSecond reading speech
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