South Australian Numbered Acts South Australian Numbered ActsAfter Schedule 1 insert:
Schedule 2—Point to point transport service transaction levy
1—Interpretation
In this Schedule—
"assessment period" means a period of 3 calendar months determined by the Minister or such other period as the Minister may determine for the purposes of this Schedule;
"booking service" means—
(a) a centralised booking service; or
(b) a booking office approved by the Minister under this Act to take bookings for point to point transport services;
"point to point transport service transaction" means—
(a) the taking of a booking for a point to point transport service; or
(b) the provision of a taxi service by a hiring made other than by use of a booking service;
"point to point transport service transaction levy" or "levy"—see clause 2
;
"relevant provider" of a point to point transport service means—
(a) in the case of a point to point transport service booked by use of a booking service—the operator of the booking service; or
(b) in any other case—the operator of the point to point transport service.
2—Liability to levy
(1) A person who is a relevant provider of a point to point transport service during an assessment period must collect from persons using the service, and pay to the Minister, the point to point transport service transaction levy for that assessment period calculated in accordance with this clause.
(2) A levy amount required to be collected from a person using a point to point transport service is separate from, and does not form part of, the fare or consideration payable by the person for the use of that service.
(3) The amount of the levy is $1 for each point to point transport service transaction that occurred in the assessment period for which the levy is payable.
(4) The levy for an assessment period must be paid at such times and in such manner as the Minister, by notice in the Gazette, directs.
(5) The Minister may, by further notice in the Gazette, vary or revoke a notice under subclause (4)
.
(6) If, in the opinion of the Minister, it is not reasonably practicable to determine the whole or part of the amount of the levy payable based on actual point to point transport service transactions during an assessment period, the amount payable may be calculated on an estimated basis in accordance with the regulations.
(7) If a person fails to pay a levy as required under this clause, the Minister may, by notice in writing, require the person to make good the default and, in addition, to pay to the Crown any interest or penalty amounts payable in accordance with the regulations.
(8) A notice under subclause (7)
must specify the period within which the amounts to which the notice relates must be paid.
(9) A levy (including any interest or penalty amounts referred to in subclause (7)
) payable by a person under this clause is recoverable by the Minister as a debt due to the Crown.
3—Transactions for which levy is not payable
(1) A person is not liable to pay the levy for taking a booking for a point to point transport service if—
(a) the booking is for a service that is to be provided by a taxi for which a licence under Part 6 is not required; or
(b) the booking is for a journey that commences outside Metropolitan Adelaide; or
(c) the service is not provided for any reason; or
(d) another person is already liable to pay the levy for taking a booking to provide the service.
(2) The taking of a booking for a point to point transport service to transport more than 1 passenger in a vehicle, or that results in the passengers being transported to different destinations, is to be taken to be 1 point to point transport service transaction.
(3) A person is not liable to pay the levy for providing a taxi service if—
(a) the service is provided by a taxi for which a licence under Part 6 is not required; or
(b) the service is for a journey that commences outside Metropolitan Adelaide.
4—Offences
(1) A person must not, by a deliberate act or omission, evade or attempt to evade a payment required under this Schedule.
Maximum penalty: Division 4 fine or imprisonment for 2 years.
(2) A person who is a relevant provider during an assessment period must keep—
(a) any records required by the regulations; and
(b) any records necessary for an accurate assessment of the person's liability under this Schedule.
Maximum penalty: Division 4 fine.
(3) A person must not deliberately damage or destroy a record required to be kept under subclause (2)
.
Maximum penalty: Division 4 fine.
5—Arrangements for payment of levy
(1) The Minister may extend the time for payment of an amount required under this Schedule and may accept payment by instalments (whether or not such payment is permitted in accordance with the regulations).
(2) A decision of the Minister under this clause may be made subject to conditions (for example, as to the payment of interest) determined by the Minister.
6—No statute of limitation to apply
No statute of limitation bars or affects any action or remedy for recovery by the Minister of an amount liable to be paid under this Schedule.
7—Offences by persons involved in management of corporations
(1) If a corporation is guilty of an offence against this Schedule, a person who is concerned in, or takes part in, the management of the corporation is guilty of an offence and liable to the same penalty as may be imposed for the principal offence when committed by a natural person unless the person proves that he or she could not by the exercise of due diligence have prevented the commission of the offence.
(2) A person may be convicted of a contravention of a provision of this Schedule whether or not the corporation has been convicted of its contravention.
(3) This clause does not affect a liability imposed on a corporation for an offence committed by it against this Schedule.
(4) For the purposes of this clause, the following are persons who are concerned in, or take part in, the management of a corporation:
(a) a director of the corporation;
(b) a secretary of the corporation;
(c) a receiver and manager of property of the corporation;
(d) an official manager or deputy official manager of the corporation;
(e) a liquidator of the corporation appointed in a voluntary winding up of the corporation;
(f) a trustee or other person administering a compromise or arrangement made between the corporation and another person or other persons.
(5) The regulations may make provision in relation to the criminal liability of a person who is concerned in, or takes part in, the management of a corporation that is guilty of an offence against the regulations.
8—Penalties for corporations
The maximum penalty that a court may impose for an offence against this Schedule, or regulations made for the purposes of this Schedule, that is committed by a corporation is 5 times the maximum penalty that the court could, but for this clause, impose as a penalty for the offence.
9—Continuing offences
(1) A person may be convicted of a second or subsequent offence for a failure to do an act (where the failure constitutes an offence against this Schedule or regulations made for the purposes of this Schedule) if the failure continues beyond the period or date in respect of which the person is convicted for the failure.
(2) The maximum penalty for the offence is the same whether it is a second or subsequent offence.
10—Regulations
(1) Regulations made for the purposes of this Schedule may—
(a) provide for the payment of the levy to the Minister (including for payment of the levy by instalments in respect of any assessment period); and
(b) make provision in relation to the collection of the levy by a relevant provider of a point to point transport service from persons using the service; and
(c) impose requirements in relation to record keeping and the preparation and lodgment of returns; and
(d) prescribe the form of any record or return; and
(e) prescribe consequences for failure to lodge a return or other document required to be provided under the regulations (or for failure to lodge such a return or document at the required time) including requiring the payment of interest or a monetary penalty until the failure is rectified; and
(f) prescribe exceptions to and exemptions from liability to the levy; and
(g) provide for the making of assessments of liability; and
(h) prescribe circumstances in which there is an entitlement to a refund of the levy paid; and
(i) provide for revenue collected under this Schedule, or any portion of such revenue, to be paid into a specified fund or funds and applied for prescribed purposes or in a prescribed manner; and
(j) make any provision to regulate such a fund; and
(k) provide for evidentiary certificates relating to anything done under this Schedule or the regulations; and
(l) make any other provision that is necessary or expedient for the purposes of this Schedule.
(2) A regulation providing for any revenue collected under this Part to be paid into a specified fund or funds and applied for prescribed purposes or in a prescribed manner is sufficient authority for the making of such payments without further appropriation.
(3) This clause has effect in addition to section 64.