The Passenger Service Levy

www.pointtopoint.nsw.gov.au

Overview of Passenger Service Levy

• A temporary levy of $1 per passenger service transaction WHAT

• To fund the NSW Government’s $250 million industry assistance package WHY

• Launched on 1 February 2018 and in place for up to five years WHEN

• For trips commencing in NSW (exemptions apply) WHERE

• Taxi Service Providers and Booking Service Providers WHO • Payment collection managed by Revenue NSW

• You must register as a taxpayer via the Industry Portal HOW

What is a Passenger Service Transaction?

A passenger service transaction (PST) is when a passenger service commences in

NSW and is provided from:

• A taxi hailed from the street

• A taxi caught from a rank

• A booking for a taxi or hire vehicle which results in the provision of a

passenger service

The Passenger Service Levy applies to each passenger service transaction.

When does the levy not apply?

• a passenger service is not provided (e.g. the customer cancels the booking)

• the journey commences outside of NSW, or starts or finishes in a remote or very remote part of NSW

• the service is provided under a community transport contract with Transport for NSW

• the service is for the transport of patients facilitated by a hospital or by or on behalf of Health Share NSW

• the service is provided in a bus (vehicles with more than 12 seats, including the driver)

• the service is in an ambulance

• the service is for transport under the Assisted School Travel Program of the NSW Department of Education

• the service is for transport of persons in custody by or on behalf of Corrective Services NSW

• the service is not otherwise captured by the legislation, such as a courtesy service or a carpooling arrangement

1-150 passenger service transactions per year

$0

151-400 passenger service transactions per year

$150, payable annually

401-600 passenger service transactions per year

$400, payable annually

600+ passenger service transactions per year

$1 per passenger service transaction (PST), calculated and paid monthly

How do I know what to pay?

What do I need to do?

Authorised Service Providers need to register as a taxpayer within 7 days of becoming liable to pay the

levy

SUBMIT MONTHLY RETURNS

PROVIDE AN ESTIMATE

This is an estimate of the number of passenger service transactions you expect to carry out in the next 12 months

COMPLETE A DIRECT DEBIT AUTHORISATION

This will permit Revenue NSW to make deductions from your nominated bank account

REGISTER

Log into the Industry Portal and follow the instructions

What if I am exempt?

PROVIDE EVIDENCE

Upload supporting documents and evidence about recent passenger service bookings

PROVIDE AN ESTIMATE

This is an estimate of the number of passenger service transactions you expect to carry out in the next 12 months – select ‘up to 150’

SEEK EXEMPTION

From the PSL registration page, you can notify that you are seeking an exemption by going to the Passenger Service Transactions at the bottom of the page

REGISTER

Log into the Industry Portal and follow the instructions

How is the Passenger Service Levy collected?

For example: a service provider with more than 600 passenger service

transactions per year, submitting their passenger service levy for April

All eligible trips are recorded for the month of April

Trip data for April is submitted on the Industry Portal by

31 May

A levy assessment will be sent to the

taxpayer and Revenue NSW by 12

June

Payment is automatically collected by

Revenue NSW from the nominated bank account on 26 June

You can make an objection if:

1. There is a mistake in the return– 30 days

2. You receive an estimate assessment higher than

actual liability (30 days)

3. Another person collects the levy and either does

not pay the taxpayer (60 days) or

4. did not collect the levy as directed– (60 days)

Bookings in advance?

The passenger service transaction should be included in your return for the month in which

the trip occurs

For example:

Booking received 23 April, for passenger service taking place on 4 May

Trip data for May (incl this booking) is submitted to the Point to Point Transport Industry Portal by 30 June

A levy assessment will be sent to the taxpayer and Revenue NSW on 12 July

Payment automatically collected by Revenue NSW on 26 July

How to register for the Passenger Service Levy?

How to register for the Passenger Service Levy?

Managing Levy Returns

Managing Levy Returns

Managing Levy Returns

Managing Levy Returns

How do I count booked passenger service

transactions for levy purposes?

The following examples do not cover all possible scenarios and you may need to seek

independent advice

Scenario 1

• If a single booking is taken to transport more than 1 passenger

from a single pick up point, then a $1 levy is payable for that trip,

even if the passengers are transported to different destinations

Scenario 2 A single event, such as a phone call or email, may include multiple bookings and

therefore multiple passenger service transactions and the levy would need to be

paid for each separate transaction.

For example:

i. A hotel makes bookings in the same phone call for two separate groups to be

transported from the hotel the same location. Group A is going from the hotel to the

White Bay cruise terminal and Group B, is also, going from the hotel to the White Bay

cruise terminal.

a. In this case, the booking service provider has to pay $2, even though

transport is being provided from a common pick up point, to a common

destination at the same time

ii. A limousine company takes bookings from a regular client who emails through a list

of advance bookings for 20 separate trips over several months.

a. In this case, the limousine company has to pay $20

iii. If a client is booking a return trip to and from the airport,

a. $2 is payable ($1 for each leg), regardless of whether the return trip is on

the same or different days

What happens if I take a booking referral from

another booking service provider?

• If a booking service is referred, the booking service provider who

ultimately provides the passenger service, or communicates the

booking to the driver, is liable to pay the levy

• Each booking service provider will need to maintain passenger service

transaction records that accurately reflect the referral.

Who is liable for the levy?

Booking Service Provider A receives a booking

The booking is communicated to a driver; the driver completes the passenger service transaction

Who is liable for the levy?

Answer: Service Provider A

Service Provider A takes a booking

Service Provider A passes it onto Service Provider B

Service Provider B completes the passenger service transaction

Who is liable for the levy?

Who is liable for the levy?

Answer: Service Provider B

Who is liable for the levy?

Taxi Service Provider A receives a booking

The booking is communicated to a driver; the driver completes the passenger service transaction

Who is liable for the levy?

Remember to keep records

• You must keep accurate records relating to administration and management

of the levy for at least five years

• You will need to put in place systems to record and remit levy amounts and

any reasonable directions to third parties

• Levy records are separate to your safety management system

• Notify the Commissioner of any changes to taxpayer information as soon as

practicable after becoming aware of the change

More information

• www.pointtopoint.nsw.gov.au

• Industry Portal – user guide and help functions