"A taxi/CPV operator receives a 'lifting fee' from a state transport authority (e.g. Victoria's MPTP) for assisting passengers with wheelchairs/mobility aids into a wheelchair accessible vehicle. Is this fee treated as a taxable supply and included in G1/1A on the operator's BAS, on the same basis as ordinary taxi fares under GST and taxis guidance, or does a different treatment apply?
31 views
1 replies
All replies
Asked before. See all replies.
WHEELCHAIR LIFTING FEE | ATO Community
Also refer to ATO guidelines
GST and taxis | Australian Taxation Office
"G1 Total sales includes all your income from:
- taxi takings total sales (for example, cash, credit cards, Cabcharge) including tolls and extras such as baggage handling"
Featured articles
15 Apr 2026 · 4 min read time
22 Apr 2024 · 6 min read time
15 Apr 2026 · 4 min read time