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From 1 July 2018, a $1 levy applies to every taxi and hire car trip, including ride share, originating in Victoria.

Who must pay the levy?

This depends on how the trip begins. 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.

Information in other languages

Levy requirements


Taxi and hire car businesses, including ride share, must register with us online. Registrations open 1 July 2018.

New businesses must register before the end of the first quarter in which they begin operating.

Lodge a quarterly return and pay the levy

Once registered, you must use our online portal to submit a return and pay the levy every quarter (four times a year). We send emails reminding you when a return is due.

Completing a return involves reporting the number of trips attracting the levy in each quarter.

The online portal will be available from 1 July 2018 via a link on this page.

Update your details

You will be able to update your details at any time by logging into the online portal and selecting the ‘update your details’ button in the ‘your details’ section. You can edit:

  • your contact details,
  • your preferred contact method (email or post), and
  • the type of commercial passenger vehicle service you provide.

Amend a quarterly return

You can amend a return at any time via the online portal. If your amendment reduces the number of trips provided in the quarter, you can apply for a refund of any overpayment.

Cancel your registration

If you stop trading, select the ‘update your details’ button in the online portal, and then the ‘cancel your registration’ button.

When you cancel your registration, you must submit a final return via the online portal within 14 days.

Assessment notices

If you do not lodge a return and do not pay the levy by the due date, you may receive an assessment notice and be charged interest and penalty tax.

You can object to an assessment notice by selecting the ‘object to an assessment’ button in the online portal. An objection must challenge the legal basis of the assessment and highlight the particular aspects you consider incorrect. The online portal will be available from 1 July 2018 via a link on this page.

GST may apply

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 full-fare and is subject to GST.


We have resources you can use to raise awareness and understanding of the levy, including:

  • a fact sheet,
  • web and social media images, and
  • information in languages other than English.

View our resources

Frequently asked questions


If you suspect that a commercial passenger vehicle service is not complying with its levy obligations, you are encouraged to let us know.

More about making a tip-off

Sign up to receive email notifications about the levy