The commercial passenger vehicle service levy is a $1 charge on all commercial passenger vehicle transactions that originate in Victoria.
The levy is to be paid by the business that books the trip or, in cases where there is no booking, by the business that provides the trip. For example:
- If a trip is booked, the company which took 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.
Use our online tool to help you determine whether you need to register for the commercial passenger vehicle service levy.
Register your business
Liable businesses must register with us by the end of the quarter in which they become liable. Once registered, they must lodge a return and pay the levy within 30 days of the end of each quarter. The end of each quarter falls on 30 September, 31 December, 31 March or 30 June.
The registration process takes around five minutes, and we aim to process your registration within seven business days.
As part of the registration process you must tell us what service or services you provide, there are three types of registration:
- Rank and hail work, where you pick up customers from ranks or when hailed on the street.
Also known as unbooked commercial passenger vehicle services.
- A booking service, where you take bookings for commercial passenger vehicles.
Includes previously accredited Network Service Providers.
- A service to lodge returns and pay the levy on behalf of others for their rank and hail work.
This service must be based on a formal affiliation agreement with the trip provider.
You need to submit separate returns for each registration type, so it is important to only select the type of service you provide.
You must also enter:
- your ABN,
- your State Revenue Office customer number - only if you are an existing customer,
- the date you completed your first commercial passenger vehicle service transaction after the levy started on 1 July 2018, and
- your driver accreditation number (for drivers) or booking service provider registration number (for booking service providers).
Sole traders also need to provide their driver licence number.
Lodge a quarterly return
Once we have processed your registration (this may take up to seven business days), you will receive an email with your customer number and instructions on setting up a password.
You will need your customer number and password to sign into our online portal, where you can lodge quarterly returns.
Quarterly returns are due within 30 days of the end of each quarter. The end of each quarter falls on 30 September, 31 December, 31 March and 30 June, so you would need to lodge your return and pay the levy within 30 days of each of those dates.