Skip to main content Skip to home page

Do you have to register for the levy?

Information in other languages

Frequently asked questions

Commercial passenger vehicle service levy relief

The Victorian Government has waived the commercial passenger vehicle service levy for the 1 April 2020 to 30 June 2020 quarter as part of its coronavirus relief support measures. 

You must lodge a return for the quarter to be eligible for the waiver but you do not have to pay the levy. If you have already lodged and paid your levy for the quarter, we will be contacting you separately with information about your levy refund.

Who must pay the levy?

This depends on how the trip begins. If a trip is booked, the business taking the booking is liable for the levy. 

If a trip starts at a rank or when a vehicle is hailed by a passenger, the driver must pay the levy, unless they are employed by the owner of the vehicle, in which case the owner is liable.

Example 1

Asim has a driver agreement with the owner of a taxi (also known as a bailment agreement). Under the agreement, he drives a taxi and returns the taxi to the owner later, but he is not an employee of the taxi’s owner.

  • If Asim picks up a customer at a rank or when he is hailed by a passenger, he must pay the levy.
  • If Asim picks up a customer who booked the trip over the phone, the booking service the customer booked the trip through must pay the levy.

Example 2

Sam provides trips using her own car.

  • If Sam picks up a customer at a rank or when she is hailed by a passenger, she must pay the levy.
  • If Sam picks up a customer who booked the trip over the phone, the booking service the customer booked the trip through must pay the levy.

Example 3

Rahul is employed by ABC Pty Ltd which also owns the vehicle he drives.

  • If Rahul picks up a customer who hailed him on the street, ABC Pty Ltd must pay the levy.
  • If Rahul picks up a customer who booked the trip over the phone, the booking service the customer booked the trip through must pay the levy.

Levy requirements


Taxi and hire car businesses, including ride share, must register with us online.

New businesses must register before the end of the first quarter in which they begin operating. 

As part of the registration process you must tell us what service or services you provide, there are three types of registration:

  1. Rank and hail work, where you pick up customers from ranks or when hailed on the street.
    Also known as unbooked commercial passenger vehicle services.

  2. A booking service, where you take bookings for commercial passenger vehicles.
    Includes previously accredited Network Service Providers.

  3. A service to lodge returns and pay the levy on behalf of others for their rank and hail work.
    This service must be based on a formal affiliation agreement with the trip provider.

You need to submit separate returns for each registration type, so it is important to only select the type of service you provide.

Register for the levy

Lodge a quarterly return and pay the levy

Once registered, you must use our online portal to submit a return and pay the levy within 30 days of the end of each quarter. The dates for the end of each quarter are: 30 September, 31 December, 31 March and 30 June. We send emails reminding you when a return is due.

Completing a return involves reporting the number of trips attracting the levy in each quarter.

You must submit a return even if you haven’t completed any trips for the quarter.

Watch a video about the lodgement process ►

Log in to online portal

Update your details

You can update your details at any time by logging in to the online portal and selecting the ‘update your details’ button in the ‘your details’ section. You can edit:

  • your contact details,
  • your preferred contact method (email or post), and
  • the type of commercial passenger vehicle service you provide.

Amend a quarterly return

You can amend a return at any time via the online portal. If your amendment reduces the number of trips provided in the quarter, you can apply for a refund of any overpayment.

Cancel your registration

If you stop trading, select the ‘update your details’ button in the online portal, and then the ‘cancel your registration’ button.

When you cancel your registration, you must submit a final return via the online portal within 14 days.

Assessment notices

If you do not lodge a return and do not pay the levy by the due date, you may receive an assessment notice and be charged interest and penalty tax.

You can object to an assessment notice by selecting the ‘object to an assessment’ button in the online portal. An objection must challenge the legal basis of the assessment and highlight the particular aspects you consider incorrect. 

GST may apply

GST applies on the full-fare of any trip. If a business passes the cost of the levy on to its customers via increased fares, it is part of the full-fare and is subject to GST.


You can download a fact sheet and information in languages other than English.

View our fact sheet

Frequently asked questions


If you suspect that a commercial passenger vehicle service is not complying with its levy obligations, you are encouraged to let us know.

More about making a tip-off

Sign up to receive email notifications about the levy

Last modified: 1 September 2021

News and updates

View more news and updates
Back to top