(1) An invoice relating to one or more tolls being charged to a person must include, for each toll referred to in the invoice,
(a) a statement as to whether the person was identified as being liable for the toll by the detection of a toll device or by the reading of a number plate,
(b) the date, time and location at which the device was detected or the plate was read, and
(c) any other information required by the regulations.
(2) Despite subsection (1), the concessionaire need not issue an invoice if the person to whom an invoice for the toll is to be issued has established a payment mechanism with the concessionaire or billing organization.
(3) The concessionaire must, on request of a person referred to in subsection (2), issue to that person an invoice indicating payment and containing the information specified in subsection (1).