TRANSPORT (ROAD PASSENGER SERVICES) ACT 2018 - SECT 248

TRANSPORT (ROAD PASSENGER SERVICES) ACT 2018 - SECT 248

248 .         Passenger service transactions for which levy is not payable

        (1)         A person is not liable to pay the levy for taking a booking for an on-demand vehicle to be used in providing an on-demand passenger transport service if —

            (a)         the on-demand passenger transport service is not provided for any reason; or

            (b)         another provider is already liable to pay the levy for taking a booking to provide the service.

        (2)         The taking of a booking for an on-demand vehicle to be used in providing an on-demand passenger transport service to transport more than one passenger, or that results in the passengers being transported to different locations, is taken to be one leviable passenger service transaction unless separate fares are charged.