Victorian Current Acts Victorian Current ActsS. 240(1) amended by No. 63/2017 s. 11(1).
(1) Subject to subsections (2) and (3), a person who becomes liable to pay a levy must apply to the Commissioner, in the form approved by the Commissioner, for registration under this Part before the end of the first return period in which they became liable.
Penalty: In the case of an individual, 100 penalty units;
In the case of a body corporate, 500 penalty units.
(2) A person does not commit an offence against subsection (1) if the person has a reasonable excuse for not applying for registration.
(3) Subsection (1) does not apply to the provider of an unbooked commercial passenger vehicle service in respect of the provision of such a service that is facilitated by an affiliated service.
(4) The Commissioner must register a person who applies under subsection (1).
S. 240(5) substituted by No. 63/2017 s. 11(2).
(5) To avoid doubt, for the purposes of
section 215, subsection (1) imposes a requirement on a permission holder
who is liable to pay a levy
to be registered under this Part.
Note
Under section 215 the regulator may suspend or cancel the permission of a permission holder who contravenes a requirement applying to the permission holder under this Part.
S. 15 renumbered as s. 241 by No. 63/2017 s. 15.