South Australian Current Regulations

PASSENGER TRANSPORT REGULATIONS 2024 - REG 162

162—Exemptions from point to point transport service transaction levy

        (1)         On application by a relevant provider, the Minister may, by notice given to the relevant provider, exempt the relevant provider from liability to the whole or part of the levy for a specified period if the Minister is satisfied that—

            (a)         the relevant provider has previously made an overpayment of the levy; or

            (b)         it is not possible for the relevant provider to produce, or it would be unfair or unreasonable to require that the relevant provider produce, such records as may be required for the correct assessment of the levy to which the relevant provider is liable.

        (2)         On application by a relevant provider, the Minister may, by notice given to the relevant provider, exempt the relevant provider from liability to the whole or part of the levy if satisfied that—

            (a)         the relevant provider has made all reasonable attempts to collect the levy from persons using point to point transport services; and

            (b)         further attempts by the relevant provider to collect the levy from such persons are likely to be unsuccessful.