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The $1 per trip levy

From 1 July 2018, a $1 per trip levy applies to every commercial passenger vehicle trip in Victoria.

If a trip is booked, the Booking Service Provider (e.g. 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 vehicle owner - here the owner is liable.

This levy is collected by the State Revenue Office Victoria.

It is up to you whether you pass this onto your customers.

For more information including; who must pay the levy and how to lodge a quarterly return, please visit the State Revenue Office Victoria website.