Western Australian Current Acts Western Australian Current Acts (1) A person who,
during any assessment period (the relevant assessment period ), was the
provider of an on-demand booking service, is liable to pay, on or before the
specified day, the levy calculated in accordance with section 245 in relation
to each leviable passenger service transaction by the provider that occurred
in the relevant assessment period.
(2) In subsection (1)
—
specified day means —
(a) the
last day of the following assessment period; or
(b) any
other day that is specified by the CEO.
(3) A day specified by
the CEO under subsection (2) must not be earlier than the day on or before
which the return for the relevant assessment period is to be provided under
section 250.
(4) For the purposes
of this Division, a leviable passenger service transaction (other than a
prescribed passenger service transaction) occurs when the on-demand passenger
transport service to which the booking relates is completed.
(5) For the purposes
of this Division, a prescribed passenger service transaction occurs at the
prescribed time.
(6) This Division does
not apply in relation to any booking made before this Division comes into
operation.
(7) A person who is
liable to pay the levy must pay the levy within the time required under
subsection (1).
Penalty for this subsection: a fine of $5 000.