If you are a mover and hire an independent contractor, agent or service representative under a one-off contract, and your qualified motor vehicle is used in your base jurisdiction, you are responsible for holding a licence, filing the quarterly returns and paying the fuel tax (or applying for a refund).

However, if the qualified motor vehicle is used in the base jurisdiction of the contractor, agent or service representative, they are responsible for holding a licence, filing the quarterly returns and paying the fuel tax (or applying for a refund).

If you and the contractor, agent or service representative have the same base jurisdiction, the responsibilities described above are determined by the terms of the contract.