The regulations may
make provision in relation to the on-demand passenger transport levy,
including the following —
(a) the
provision of information by providers of on-demand booking services, providers
of on-demand passenger transport services, providers of on-demand vehicles and
drivers of on-demand vehicles for the purpose of determining the levy payable
by an on-demand booking service;
(b)
assessments and reassessments of liability for the levy;
(c) the
manner in which amounts are allocated for the levy in fares that relate to
leviable passenger service transactions and how those amounts are dealt with;
(d)
rebates of levy;
(e) the
manner of lodging a return under section 250 or making a payment of the levy
including the lodging of a return or the payment of the levy by electronic
means.