249
CurrentRegistration of liable persons
Part 9Voluntary buyback and industry assistance schemes and levy
Division 2On‑demand passenger transport levy
Subdivision 3Miscellaneous
249 Registration of liable persons
(1)
A provider of an on‑demand booking service who is liable to pay the levy must apply to the CEO in accordance with this section and the regulations to be registered as a taxpayer for the purposes of this Division.
Penalty for this subsection: a fine of $20 000.
(2)
An application is to be in an approved form.
(3)
The CEO may cancel the registration of a person as a taxpayer for the purposes of this Division if the CEO is satisfied that the person is not, or is no longer, liable to pay the levy.
This Act’s bill:Explanatory memorandumSecond reading speech
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