DRIVE A2B July 2018

More documents

Recommendations

Info

You must go online and register. REGISTER All Victorian Commercial Passenger Vehicle businesses who legally have to pay the trip levy, must register with the State Revenue Office (SRO) online. You can register from 1 July 2018 at sro.vic.gov.au/ triplevyregistration. Registration needs to be completed by 30 September 2018 and the process will take about 5 minutes. Everyone must pay the levy. The Journey. GST applies to levy. NO EXCEPTIONS SINGLE TRIP MULTIPLE TRIPS GST The levy is designed to create a level playing field in the commercial passenger vehicle industry. The SRO will be enforcing the levy and ensuring it is paid by both taxi and hire-car services, including ride share. Businesses that do not pay the levy when it is due may incur interest and penalties. If a single journey involves multiple stops, you only need to pay the levy once. For example, a wedding car that stops at the ceremony, photograph locations and the reception attracts a single $1 levy. If there are multiple cars involved in a service, the levy is payable for each car used. For example, if wedding car company uses three cars to transport a bridal party, it must pay the levy on each car ($3 in total). GST applies on the full-fare of any trip. If a business passes the cost of the levy on to its customers via increased fares, it is part of the fullfare and is subject to GST. 12 DRIVE A2B magazine · July 2018
From 1 July 2018 a $1 trip levy applies to every Commercial Passenger Vehicle (CPV) trip that originates in Victoria. That means that every pre-booked and unbooked trip in a CPV (ie taxi and hire cars, including ride share vehicles) will now incur a $1 Vehicle Service Levy. WHO PAYS THE LEVY? If a trip is booked, the business taking the booking is liable for the levy. If a trip starts at a rank or when a vehicle is hailed by a passenger, the driver must pay the levy, unless they are employed by the owner of the vehicle, in which case the owner is liable. Businesses that are based outside of Victoria are still liable for the levy on any trip that originates in Victoria. Example 1 Asim has a driver agreement with the owner of a taxi (also known as a bailment agreement). Under the agreement, he drives a taxi and returns the taxi to the owner later, but he is not an employee of the taxi’s owner. • If Asim picks up a customer at a rank or when he is hailed by a passenger, he must pay the levy. • If Asim picks up a customer who booked the trip over the phone, the booking service the customer booked the trip through must pay the levy. Example 2 Sam provides trips using her own car. • If Sam picks up a customer at a rank or when she is hailed by a passenger, she must pay the levy. • If Sam picks up a customer who booked the trip over the phone, the booking service the customer booked the trip through must pay the levy. Example 3 Rahul is employed by ABC Pty Ltd which also owns the vehicle he drives. • If Rahul picks up a customer who hailed him on the street, ABC Pty Ltd must pay the levy. • If Rahul picks up a customer who booked the trip over the phone, the booking service the customer booked the trip through must pay the levy. Every trip incurs a levy. PREBOOKED Booking Service Provider is liable for the levy. FROM A TAXI RANK OR STREET HAILED Owner/Driver must pay the levy Where the driver is employed by the vehicle’s owner - the Owner pays. How to pay the levy. LODGE RETURNS Once registered, a business must access the online portal to submit a quarterly return and pay the levy at sro.vic.gov.au/triplevyreturn. Completing a return involves reporting the number of trips attracting the levy in each quarter and paying the levy. It is a matter for you to keep a record of all your trips so you can complete your return. You can pass the levy on. PASS THE LEVY ON You can choose to absorb the cost of the levy or pass it on to customers by increasing fares. If you choose to pass the cost on to customers it is subject to GST because GST applies on the full-fare of any trip. More information is available at sro.vic.gov.au/triplevy. DRIVE A2B magazine · July 2018 13
Page 1 and 2: DRIVE Voice of the Victorian Point-
Page 3 and 4: CONTENTS WHAT’S INSIDE 6 Times th
Page 5 and 6: 1 July 2018, there are many questio
Page 7 and 8: TAXI DRIVERS WANTED CALL 13 22 22 Z
Page 9 and 10: fitted with a safety camera while e
Page 11: COMMERCIAL PASSENGER WANT A VOICE W
Page 15 and 16: COMMENCEMENT OF REGULATIONS The com
Page 17 and 18: New taxi tolls From 1 July 2018 the
Page 19 and 20: An increase could make passengers w
Page 21 and 22: INDUSTRY STATISTICS The statistical
Page 23 and 24: EXCLUSIVE CPVAA MEMBER OFFER EXPERI
Page 25 and 26: fraudulent claims, and it was reaso
Page 27 and 28: HAVE YOUR SAY Send your thoughts to
Page 29 and 30: INFRASTRUCTURE Want to participate
Page 31 and 32: THINK LONG You should also remember
Page 33 and 34: ACCIDENT COVER FOR THE VICTORIAN CO
Page 35 and 36: WHAT WE HEAR ! The $1 trip levy is
Page 37 and 38: SOUTH AUSTRALIA A driverless public
Page 39 and 40: What’s On in Melbourne Skating at
Page 41 and 42: JAPAN Toyota Motor Corp. is conside
Page 43 and 44: Police are seeking to identify thes

DRIVE A2B July 2018

Create successful ePaper yourself

Delete template?

Save as template?