Source: http://www.legislation.nsw.gov.au/fullhtml/inforce/act+111+1988+ed+0+N
Timestamp: 2013-05-18 14:35:18
Document Index: 776547718

Matched Legal Cases: ['art 2', 'art 2', 'art 3', 'art 1', 'art 2', 'art 2', 'art 2', 'art 2', 'art 3', 'art 4', 'art 5', 'art 2', 'art 2']

Motor Vehicles Taxation Act 1988 No 111
Current version for 1 July 2012 to date (accessed 19 May 2013 at 00:35).
3A Act binds Crown
3B Relationship with Part 2A of Road Transport (Vehicle Registration) Act
Part 2 Imposition of motor vehicle tax
4 Tax on motor vehicles
5 Amount of tax
7 Determination of weight
Part 3 Assessment and collection of motor vehicle
8 Payment of tax
9 Unregistered vehicles and vehicles upon which tax has not
10 Determination of tax
11 Adjustment of tax
12 Notice of alteration and additional tax
13 Refund of tax on surrender of registration
14 Time limit for refunds
15 Recovery of tax
16A Definition
16 Vehicles totally exempt from tax
17 Exemptions granted by Minister
19 Particulars of conviction or order
21 Minister or Authority may impose, revoke or vary
22 Exemptions etc may be revoked or varied
22A Tax to be paid into Roads and Maritime Services
Schedule 1 Motor vehicle tax for 2010
An Act to provide for the imposition, assessment and collection of
tax on the registration of motor vehicles; and to provide for related
matters.Part 1 Preliminary1 Name of ActThis Act may be cited as the Motor Vehicles Taxation Act
1988.2 CommencementThis Act commences on a day or days to be appointed by
proclamation.3 Definitions(cf Act No 34, 1949, s 3)(1) In this Act:articulated
vehicle means any motor vehicle having at its rear a portion, on
wheels, which is pivoted to, and a part of which (not being a pole, draw-bar
or similar device or an accessory to a pole, draw-bar or similar device) is
superimposed on, the forward portion of the vehicle.authorised
officer means any person authorised by the Authority for the
purposes of this Act either generally or in any particular
case.Authority
means Roads and Maritime Services constituted under the Transport Administration Act
1988.bus means a motor
vehicle (not being a taxi-cab):(a) plying on a road or road related area for hire for the conveyance
of passengers at separate fares, or
(b) fitted or equipped or constructed so as to seat more than 8 adult
persons and used or let or intended to be used or let for the conveyance of
passengers for hire or for any consideration or in the course of any trade or
work means the work of dealing with an emergency as defined in
section 3 of the State Emergency Services and Civil Defence Act
1972.eligible
pensioner means a person:(a) who is entitled to hold any of the following cards issued by the
Commonwealth:(i) a card known as a pensioner concession card,
(ii) a card known as a gold repatriation health card that is embossed
with TPI, EDA, WAR WIDOW or WAR WIDOWER,Note. TPI refers to totally and permanently incapacitated and EDA refers
to extreme disablement adjustment.
(iii) a card prescribed by the regulations as being equivalent to any of
those cards, or
(b) who is entitled to receive, in respect of any injury or disease, a
pension, or other amount, approved by the Authority that is payable under the
Veterans’ Entitlements Act
1986 of the Commonwealth or the Military Rehabilitation and Compensation Act
2004 of the Commonwealth, or
(c) who is a war widow or war widower (within the meaning of section
5E of the Veterans’ Entitlements Act
1986 of the Commonwealth).
year means a period of 12 months commencing on 1
July.lower
taxed motor vehicle means a motor vehicle not exceeding 2,500
kilograms in weight that:(a) is used substantially for private purposes and has been modified
in a manner or to an extent that is recognised by the Authority as being
solely or primarily for the transport of a wheelchair, or
(b) is owned by at least one person who receives a carer allowance or
carer payment under the Social Security Act
1991 of the Commonwealth, or
(c) is designated by the Authority as a kind of energy efficient motor
vehicle in a list that is maintained for the purposes of this definition by
the Authority and is made publicly available on its website or in some other
manner that the Authority considers appropriate, or
(d) is a trailer.
maintenance, in relation to a
road, includes cleaning, sweeping, watering or any similar
process.motor car
means a motor vehicle constructed to be used principally for the carriage of
persons, but does not include a bus or a motor cycle.motor
cycle means:(a) any motor vehicle with 2 wheels (not being a trailer),
(b) any motor vehicle with 3 wheels, one of which is designed to
enable a side-car to be carried, or
(c) any motor vehicle which weighs not more than 250 kilograms when
unladen and is specially constructed to be used, while on a road or road
related area, solely for the conveyance of an
and includes a motor tricycle.motor
lorry means a motor vehicle (not being a motor cycle or a tractor or
a trailer) constructed to be used principally:(a) for the carriage of goods, or
(b) for the conveyance of any kind of materials used in any trade,
business or industry, or
(c) for use in any work whatever other than the conveyance of
tricycle means any motor vehicle with 3 wheels and having a GVM
(within the meaning of the Road Transport
(Vehicle Registration) Act 1997) of 1 tonne or
less.motor
vehicle means a motor vehicle (other than a light rail vehicle) or
trailer within the meaning of the Road
Transport (General) Act 2005.motor vehicle
tax or tax means
the motor vehicle tax imposed under section 4.owner, in
relation to a motor vehicle, includes:(a) every person who is the owner, joint owner or part owner of the
(b) any person who has the use of the vehicle under a hire-purchase or
a hiring agreement,
but does not include the lessor of a motor vehicle under a hire-purchase
agreement.plant means a
motor vehicle which wholly comprises:(a) a machine or implement that is not capable of carrying any load
other than tools and accessories usually carried, or
(b) a crane or a fork lift truck.
producer means a person:(a) who cultivates or uses the person’s own land or that of
another for the person’s own benefit:(i) for the production of fruit, grain, flowers, vegetables, tobacco
or farm or agricultural produce of any description, or
(ii) for dairy farming, poultry or other bird farming, pig farming, bee
keeping or oyster or fish culture, or
(iii) for a nursery, or
(iv) as a pastoralist for the rearing or grazing of horses, cattle or
(b) who gathers leaves from which eucalyptus or other oil is to be
producer’s vehicle means a motor vehicle (not being a motor
vehicle which is used or let for hire):(a) which is owned by a primary producer and while on a road or road
related area is used solely or principally:(i) for carting primary products that the or another primary producer
has produced, or
(ii) for carting leaves which the or another primary producer has
gathered and from which eucalyptus or other oil is to be distilled,
(iii) for carting goods of any kind for use in the or another primary
producer’s business as such a producer or in the or another primary
producer’s household, or
(iv) for purposes connected with the clearing of land that the or
another primary producer proposes to use for primary production,
(b) which is owned by a rural society registered under the Co-operatives Act 1992 (being a
society of which at least 75 per cent of the shares in the society are held by
primary producers) and which while on a road or road related area is used
solely or principally:(i) for carting primary products that primary producers who are
members of the society have produced, or
(ii) for carting primary products that the society has produced or has
acquired from primary producers who are members of the society,
(iii) for carting leaves which primary producers who are members of the
society have gathered and from which eucalyptus or other oil is to be
(iv) for carting leaves of that kind which the society has gathered or
has acquired from primary producers who are members of the society,
(v) for carting goods of any description for use in the businesses of
primary producers who are members of the society or in their households,
(vi) for purposes connected with the clearing of land to be cultivated
or used by the society or members of the society for primary
registered, in relation to a
motor vehicle, means registered under the Road Transport (Vehicle Registration) Act
1997.road means a
road within the meaning of the Road
Transport (General) Act 2005 (other than a road that is the
subject of a declaration made under section 15 (1) (b) of that Act relating to
all of the provisions of that Act).road related
area means a road related area within the meaning of the Road Transport (General) Act 2005
(other than a road related area that is the subject of a declaration made
under section 15 (1) (b) of that Act relating to all of the provisions of that
Act).semi-trailer means a vehicle
used or intended to be used as the rear portion of an articulated
vehicle.side-car
means any car, box or other receptacle attached to the side of a motor cycle
and for the carriage of which a third wheel is provided.station
waggon has the same meaning as it has in the Road Transport (Vehicle
Registration) Regulation 1998.tractor means
power for machinery or of hauling any vehicle, but which is not capable of
carrying any load (other than tools, spare parts, fuel, water, oil or other
accessories necessary for use in connection with the vehicle) or any part of
the weight of a vehicle being drawn or its load.trailer
includes a semi-trailer.(2) For the purposes of this Act, a motor vehicle is not a motor
vehicle used substantially for private purposes unless:(a) in the case of a motor vehicle used by a minister of
religion—it is used for the purposes of the minister’s calling or
for social or domestic purposes or for pleasure, or
(b) in the case of a motor car or a station waggon owned by a primary
producer—it is used for purposes directly connected with the primary
producer’s business as a primary producer or for social or domestic
purposes or for pleasure, or
(c) in the case of a motor vehicle used by or on behalf of:(i) a public health organisation within the meaning of the Health Services Act 1997,
(ii) a non-profit organisation having as one of its objects a
charitable, benevolent, philanthropic or patriotic purpose,
(iii) a benevolent or religious organisation or
it is used for purposes directly connected with the management or
business of the organisation or institution or for social or domestic purposes
or for pleasure, or
(d) in the case of:(i) a motor car, or
(ii) a station waggon, or
(iii) a trailer of the type ordinarily used for social or domestic
purposes or for pleasure (including a caravan trailer), or
(iv) any other motor vehicle the weight of which does not exceed 2 500
kilograms, other than a trailer,
owned, and registered pursuant to an application made, by the holder of a
licence under the Motor Dealers Act
1974—it is used or displayed for the purposes of resale
or exchange or for social or domestic purposes or for pleasure,
(e) in the case of a motor vehicle owned by a person who is an officer
or an employee of the Crown or of a public authority constituted by or under
an Act (including a council or a county council within the meaning of the
1993)—it is used for the purposes of the person’s
employment or for social or domestic purposes or for pleasure,
(f) in any other case—it is used for social or domestic purposes
or for pleasure,
and, in the opinion of the Authority, its use for any other purpose is
minimal.(3) Unless the Authority otherwise determines in a particular case or
class of cases, a motor vehicle is not a motor vehicle used substantially for
private purposes if it is registered otherwise than in the name of a natural
person or natural persons.(4) A motor vehicle is not within paragraph (a) of the definition of
producer’s vehicle if its use in connection with another
primary producer for a purpose referred to in that paragraph is for fee or
reward.(5) Notes included in this Act do not form part of this
Act.3A Act binds CrownThis Act binds the Crown in right of New South Wales and, in so
capacities.3B Relationship with Part 2A of Road Transport (Vehicle Registration) Act
1997This Act applies to motor vehicles in respect of which an amount
of tax (including a nil amount) is specified in Schedule 1, but does not apply
to:(a) a vehicle in respect of which a registration charge (including a
nil charge) is imposed under Part 2A of the Road Transport (Vehicle Registration) Act
(b) unless otherwise expressly provided in that Schedule, a vehicle
that is exempt from registration charges under that
Note. Part 2A of the Road Transport
(Vehicle Registration) Act 1997 makes provision for
registration charges for heavy vehicles.Part 2 Imposition of motor vehicle tax4 Tax on motor vehicles(cf Act No 119, 1980, s 5)(1) When the registration or renewal of registration of a motor
vehicle is effected in respect of a period beginning after the commencement of
this section, motor vehicle tax shall be levied and collected under this Act
in respect of the vehicle for the use of the Crown.(2) Subsection (1) is subject to the exemptions and reductions
provided for by this Act.5 Amount of tax(cf Act No 119, 1980, ss 6 and 7)(1) If registration or renewal of registration of a motor vehicle is
effected for 1 year commencing on any date during the calendar year 2010, the
amount of motor vehicle tax applicable to the vehicle is the amount specified
in respect of the vehicle in Schedule 1.(1A) If registration or renewal of registration of a motor vehicle of a
class described in Schedule 1 is effected for 1 year commencing on any date
(referred to in this section as the registration date), the
amount of motor vehicle tax applicable to the vehicle on registration or
renewal of registration is:(a) in a case where the registration date occurs in the calendar year
2011—the amount of such tax specified in Schedule 1 for a motor vehicle
of that class, adjusted by the prescribed proportion, or
(b) in a case where the registration date occurs in any subsequent
calendar year—the amount of such tax for which a motor vehicle of that
class was liable during the previous year, adjusted by the prescribed
(1B) For the purposes of subsection (1A), the prescribed proportion is
obtained by subtracting the CPI number for the first previous financial year
from the CPI number for the second previous financial year, and expressing the
difference so obtained as a percentage of the CPI number for the first
previous financial year, rounded down to 2 decimal
places.(1C) In subsection (1B):CPI means the
Consumer Price Index (All Groups Index) for Sydney issued by the Australian
Statistician.first previous financial
year means the financial year immediately preceding the second
previous financial year.second previous
financial year means the financial year immediately preceding the
financial year that ends on 30 June of the calendar year that includes the
registration date.(1D) If the Australian Statistician:(a) ceases to issue material referred to in subsection (1B) or (1C),
(b) fails to issue the material within sufficient time to enable the
calculation of the prescribed proportion referred to in subsection (1A) to be
made for a particular year,
the prescribed proportion for the purposes of subsection (1A) is to be
the proportion prescribed by, or determined in accordance with, the
regulations.(1E) (Repealed)(2) The amount of motor vehicle tax applicable to a motor vehicle for
a period of less than one year is the amount calculated by multiplying the
relevant motor vehicle tax for one year by the number of days for which
registration or renewal of registration is to have effect and dividing the
result by 365.(3) If registration or renewal of registration of a motor vehicle is
to have effect for a period of less than one year, the Authority may impose an
additional administration fee of not more than 10 per cent of the relevant
motor vehicle tax for that period.(4) If an amount of motor vehicle tax comprises, in addition to a
number of dollars, a number of cents, that number of cents:(a) if it is less than 50 cents, is to be disregarded,
(b) if it is 50 cents or more than 50 cents, is to be taken to be
6 (Repealed)7 Determination of weight(cf Act No 119, 1980, s 8; Act No 34, 1949, s 8A)(1) For the purposes of Schedule 1:(a) the weight of a trailer is the gross weight of the trailer
(including any articles affixed to it) unladen and ready for attachment to
another motor vehicle, and
(b) the weight of a motor vehicle (other than a trailer) is the gross
weight of the motor vehicle, laden with the tools and accessories usually
carried and with such fuel, water and oil as are in or on it, but otherwise
unladen, and
(c) the weight of a motor vehicle (including any trailer drawn by it)
that exceeds 5 000 kilograms shall, if it is used solely for mining purposes
within the Western Division of the State, be taken to be 5 000
(2) For the purposes of this section, the weight of a motor vehicle
shall be rounded off to the nearest multiple of 10 when the weight is
expressed in kilograms.(3) The Authority may, by order, direct that the weight of a vehicle
of a specified make and description is, for the purposes of this Act, the
weight specified in the order.(4) The weight to be specified is the weight which the Authority has
determined is the average weight of vehicles of the make and description
concerned.(5) Such a direction has effect for the purposes of determining the
tax payable under this Act in respect of a vehicle of the make and description
concerned, despite anything to the contrary in this
section.Part 3 Assessment and collection of motor vehicle
tax8 Payment of tax(cf Act No 34, 1949, s 4)(1) Subject to this Act, tax shall be paid to the Authority in respect
of every motor vehicle:(a) at the time of application for registration of the motor vehicle,
(b) at the time of application for each renewal of the registration of
that vehicle,
and shall be so paid by the person in whose name the application is
made.(2) A person who fails to pay the full amount of tax as required by
subsection (1) is guilty of an offence.Maximum penalty: 5 penalty
units.(3) Despite the conviction of a person for an offence under this
section, the person remains liable to pay the unpaid amount of the
tax.9 Unregistered vehicles and vehicles upon which tax has not
been paid(cf Act No 34, 1949, s 5)(1) The owner of a motor vehicle which (not being a motor vehicle
exempted from registration) is not registered, or which being registered is
liable to tax (including any tax or additional tax payable under section 12)
but on which such tax though due and payable has not been paid, who:(a) uses or drives the vehicle on a road or road related area,
(b) causes or permits it to be used or driven on a road or road
related area,
is guilty of an offence.Maximum penalty: 6 penalty
units.(2) In addition to imposing a penalty for an offence under subsection
(1), the court concerned may order the owner to pay to the Authority within a
time to be specified in the order:(a) if the vehicle is not registered, the tax which would be due on
the application for the registration or renewal of registration of the vehicle
for a period of 1 year or for such greater or lesser period as the court in
all the circumstances thinks just, or
(b) if the vehicle is registered, the tax so due and
10 Determination of tax(cf Act No 34, 1949, s 8)(1) For the purpose of determining whether any tax or additional tax
is payable on a motor vehicle and, if so, the amount of the tax, the Authority
or an authorised officer may:(a) require the owner or person in charge of the vehicle to produce
the vehicle within a specified period and at a specified place and provide all
reasonable facilities to enable an authorised officer to examine it,
(b) require the owner of the vehicle or the person in whose name an
application for the registration or renewal of registration of the vehicle is
made to provide such information in writing by statutory declaration or
otherwise as the Authority or the authorised officer considers
(2) If:(a) the owner or person in charge of a motor vehicle fails to comply
with a requirement made in accordance with subsection (1) (a),
(b) the owner or person in whose name an application for the
registration or renewal of registration of a motor vehicle is made:(i) fails to comply with a requirement made in accordance with
subsection (1) (b), or
(ii) otherwise than by statutory declaration wilfully provides
information which he or she knows is false or misleading in respect of any
matter necessary or convenient to enable the appropriate amount of tax or
additional tax payable on a motor vehicle to be
that owner or person is guilty of an offence.Maximum penalty: 5 penalty
units.(3) The Authority shall determine whether any tax or additional tax is
payable on any motor vehicle and, if there is, the amount of the
tax.11 Adjustment of tax(cf Act No 34, 1949, s 9)(1) For the purpose of ensuring that the provisions of this Act are
complied with, the Authority may, at any time, alter, vary or rescind any
determination in regard to tax or additional tax on a motor vehicle or may
refund the whole or any portion of any tax paid.(2) If:(a) the Authority has altered, varied or rescinded a determination
under subsection (1), and
(b) tax or additional tax is payable as a result of the alteration,
variation or rescission,
the Authority may require the person in whose name the vehicle was
registered at the time when the determination was made to pay such tax or
additional tax, as the case may be, within a time stipulated by the
Authority.(3) If the person fails to comply with the requirement within the time
so stipulated, the person is guilty of an offence.Maximum penalty: 5 penalty
units.(4) In addition to imposing a penalty for any such offence, the court
may order the person to pay to the Authority within a period to be specified
in the order the amount of the tax or additional
tax.(5) A person is not liable to pay tax or additional tax as a result of
any alteration, variation or rescission of a determination referred to in
subsection (1) if:(a) the determination was made more than 3 years before the date of
the alteration, variation or rescission, and
(b) the person satisfies the Authority that there was no intent to
avoid payment of tax.
12 Notice of alteration and additional tax(cf Act No 34, 1949, s 10)(1) If, during the currency of the registration of a motor vehicle,
there is an alteration, whether temporary or otherwise, in the construction,
equipment, use or ownership of the vehicle of such a nature that tax or
additional tax would be payable if the registration were renewed when the
alteration was effected:(a) the person in whose name the vehicle is registered shall forthwith
notify the Authority of the alteration, and
(b) if the alteration:(i) is in the construction, equipment or use of the vehicle, the
person in whose name it is registered, or
(ii) is in the ownership of the vehicle, the new
shall pay to the Authority the appropriate amount of tax or additional
tax either forthwith or within such period as the Authority may
allow.(2) The tax or additional tax payable under this section:(a) shall be for the unexpired period for which the vehicle is
registered at the date of the alteration or for such shorter period as the
Authority, having regard to the temporary nature of any alteration referred to
in subsection (1), determines should be applicable, and
(b) shall be calculated at the rate of:(i) if the registration current at the date of the alteration was
effected for a period exceeding 3 months—one-twelfth of the tax
applicable after the alteration in respect of a yearly registration of the
vehicle where the vehicle was exempt from or not liable to tax before the
alteration or, as the case may be, one-twelfth of the difference between the
tax applicable before the alteration and the tax applicable after the
alteration in respect of a yearly registration of the vehicle,
(ii) if the registration current at the date of the alteration was
effected for a period not exceeding 3 months—one-third of the tax
applicable after the alteration in respect of a quarterly registration of the
alteration or, as the case may be, one-third of the difference between the tax
applicable before the alteration and the tax applicable after the alteration
in respect of a quarterly registration of the
for each month or part of a month in the unexpired period or the shorter
(3) Any person who fails to comply with subsection (1) is guilty of an
offence.Maximum penalty: 5 penalty units and, in addition, 1 penalty unit
for each month during any part of which the offence
continues.(4) In addition to imposing a penalty for an offence under subsection
(3), the court concerned may order the offender to pay to the Authority within
a period to be specified in the order any amount which, from the evidence
given during the proceedings, the court is satisfied the offender should have
paid to the Authority as tax or additional tax.13 Refund of tax on surrender of registration(cf Act No 34, 1949, s 11)If, before the expiration of the registration of a motor vehicle,
the Authority cancels the registration on the application of the person in
whose name the vehicle is registered, the Authority may, in its discretion,
grant to the person a refund of the tax imposed in respect of the
vehicle:(a) calculated at the rate of one-twelfth of that tax applicable in
respect of a yearly registration of the motor vehicle for each complete month
in the portion of the period for which the vehicle was registered unexpired at
the date on which the registration was cancelled, less any cancellation fee
determined by the Authority, or
(b) calculated in such manner as may be prescribed by the
14 Time limit for refunds(cf Act No 34, 1949, s 12)A person is not entitled to a refund of tax where application for
the refund is made more than 3 years from the date of payment of the
tax.15 Recovery of tax(cf Act No 34, 1949, s 13)The amount of tax imposed in respect of a motor vehicle is a debt
due to the Crown and, except as provided by section 19 (2), is recoverable in
a court of competent jurisdiction by the Authority from the person liable to
pay the tax.Part 4 Exemptions16A DefinitionIn this Part, government-owned motor
vehicle means a motor vehicle owned by the Crown or by a statutory
body representing the Crown.16 Vehicles totally exempt from tax(cf Act No 34, 1949, s 7)(1) The following kinds of vehicle are exempt from tax:(a) any motor vehicle (other than a government-owned motor vehicle)
specially constructed for the work of conveying sick or injured persons or to
carry out mine rescue work for the purposes of the Mines Rescue
Act 1994, if the vehicle while on a road or road related area
is used solely for or in connection with that work,
(b) any motor vehicle on which a trader’s plate is being used in
accordance with the Road Transport (Vehicle
Registration) Act 1997 or the regulations under that
(c) any motor vehicle which is owned by a council or a county council
Act 1993 and which:(i) not being a vehicle provided for in subparagraph (ii) or (iii), is
not used or let for hire and is used solely for or in connection with road
construction, road maintenance, road repair, removal of garbage or night soil,
the work of fighting bush fires or civil defence work or any 2 or more of
(ii) comprises a plough, bulldozer, mechanical scoop or shovel, road
grader, road roller or similar machinery or apparatus and is used solely or
principally for or in connection with road construction, road maintenance,
road repair, the work of fighting bush fires or civil defence work or any 2 or
more of those purposes, or
(iii) comprises a roller, lawn mower or similar machinery or apparatus
and is used solely or principally for or in connection with the rolling or
maintenance of tennis courts, cricket pitches, lawns or pathways or improving
the surface of the ground or similar work,
(d) subject to subsection (2), any motor vehicle which:(i) is solely owned by an eligible pensioner or jointly owned by 2 or
more eligible pensioners only, and
(ii) is not used in the course of any trade, business or profession or
let out for hire, and
(iii) is used solely or principally by the eligible pensioner or those
eligible pensioners, and
(iv) is used substantially for social or domestic purposes or for
(v) does not weigh more than 2 tonnes or is a motor vehicle, or a
motor vehicle of a class or description of motor vehicles, approved for the
time being by the Authority,
(e) any motor vehicle (other than a government-owned motor vehicle)
which while on a road or road related area is used solely for or in connection
with the work of fighting bush fires or civil defence work and is registered
in the name of a rural fire brigade or other body controlling that
(g) any motor vehicle which is exempted from
(2) An eligible pensioner:(a) except as provided by paragraph (b), is entitled to an exemption
from tax under subsection (1) (d) in respect of one motor vehicle only,
(b) is entitled to such an exemption from tax in respect of 2 motor
vehicles where:(i) the eligible pensioner and another eligible pensioner are the
joint registered owners of the motor vehicles, and
(ii) the eligible pensioners referred to in subparagraph (i) are
married to each other or are de facto partners of each other, or reside in the
1987.(3) The regulations may exempt from tax any motor vehicle owned by and
used by or on behalf of a consul or consulate or another person or body duly
appointed to represent any country or overseas territory or any State or
Territory other than New South Wales.(4) (Repealed)17 Exemptions granted by Minister(cf Act No 34, 1949, s 7)(1) The Minister may grant exemption or partial exemption from motor
vehicle tax in respect of:(a) any motor vehicle if the Minister is satisfied that it does not
travel on a road or road related area except for purposes connected with the
operation of a plough, hoe, chaff-cutter, thresher or other farming or
agricultural implement, or well-boring or dam-sinking plant,
(b) any trailer (not being a semi-trailer which is comprised in the
registration of an articulated vehicle):(i) if it is owned by a primary producer and the Minister is satisfied
that it does not travel on a road or road related area except for purposes
connected with the operation of any implement or plant referred to in
paragraph (a) of this subsection or for purposes mentioned in paragraph (a)
(i) or (ii) of the definition of primary
producer’s vehicle in section 3, or
(ii) if it is owned by a rural society registered under the Co-operatives Act 1992 and at least
75 per cent of the shares in the society are held by primary producers and the
Minister is satisfied that the trailer does not travel on a road or road
related area except for purposes connected with the operation of any implement
or plant referred to in paragraph (a) of this subsection or for purposes
mentioned in paragraph (b) (ii) of the definition of primary
(c) any motor vehicle (not being a vehicle constructed principally for
the conveyance of persons, goods or materials or a vehicle provided for in
section 16 (1) (c)) which while on a road or road related area is used solely
or principally for or in connection with road construction, maintenance or
(d) any motor vehicle, for which exemption or power to exempt in whole
or in part from tax is not provided elsewhere in this Act, which comprises a
crane, concrete mixer, welding plant, air compressor or other similar
machinery or apparatus and does not, while on a road or road related area,
carry any loading other than accessories used in connection with the operation
of the machinery or apparatus, or
(e) any motor vehicle which is used mainly on private property or on a
wharf, railway station, airport or similar place and travels on roads or road
related areas only when proceeding to or from that property or place, if the
Minister is satisfied that:(i) because of the nature and construction of the vehicle, it is not
suitable to be used to any material degree on a road or road related area,
(ii) the vehicle does not, while on the road or road related area,
carry or haul any trailer which carries loading other than accessories used in
connection with the operation of the vehicle, or
(f) any trailer weighing not more than 250 kilograms when unladen,
which while on a road or road related area is used principally or solely for
the carriage of camping equipment or a boat or other materials or goods used
in connection with tours made for recreation purposes and which is not used or
let for hire or for any consideration or is not used in the course of trade or
(g) any motor vehicle which is not driven on a road or road related
area except while being driven across the road or road related area,
(h) any motor vehicle which weighs not more than 250 kilograms when
unladen and is specially constructed to be used, and while on a road or road
related area is used, solely for the conveyance of an invalid,
(i) any motor vehicle (other than a government-owned motor vehicle),
for which exemption or power to exempt in whole or in part from tax is not
provided elsewhere in this Act, which is used solely or principally as an
ambulance, or
(j) any motor lorry, tractor or trailer which is owned by a pastures
protection board constituted or continued by or under the
Pastures Protection Act 1934 and which, while on
a road or road related area, is used solely for carrying out the statutory
functions of any such board, or
(k) any:(i) tractor or trailer, or
(ii) motor vehicle which comprises a chaff-cutter, thresher, plough,
air compressor, welding plant or bulldozer or apparatus for well-boring or the
excavation or shovelling of earth or a concrete agitator, crane, fork-lift
truck or similar machinery or apparatus,
for which exemption or power to exempt in whole or in part from tax is
not provided elsewhere in this Act, if the Minister is satisfied that, because
of the construction, use or ownership of such tractor or trailer or motor
vehicle, it will travel on roads or road related areas to a limited degree
(l) any motor vehicle (other than a government-owned motor vehicle)
which is used for or in connection with civil defence work and which, while on
a road or road related area, is used solely for or in connection with that
(m) any motor vehicle which is used solely or principally by a
government school or a registered non-government school (within the meaning of
1990) for the purposes of driver education for school
(n) any motor vehicle which is registered on behalf of a
Police-Citizens Youth Club and which is used solely or principally for the
purposes of such a Club, or
(o) any motor vehicle of a type or description approved by the
Minister for the purposes of this paragraph that is fitted with a monitoring
device of a type or description so approved, or
(p) any motor vehicle that is registered conditionally under the
regulations under the Road Transport
(Vehicle Registration) Act 1997.
(2) The Minister may grant such reduction of tax in respect of an
interchangeable trailer as the Minister thinks fit, but so that any such
reduction does not exceed 75 per cent of the amount which would, but for the
reduction, be payable as tax.Part 5 Miscellaneous18 Proceedings for offences(cf Act No 34, 1949, s 14)Proceedings for an offence against this Act or the regulations
shall be dealt with summarily before the Local Court.19 Particulars of conviction or order(cf Act No 34, 1949, s 15)(1) The relevant registrar of the Local Court is to forward to the
Authority particulars of any conviction or order under this Act or the
regulations.(2) Whenever a person is by an order made under section 9, 11 or 12
adjudged to pay tax or additional tax, the provisions of any other Act do not
apply to or in respect of the order, but instead the order:(a) operates as an order for the payment of money under the Civil Procedure Act 2005,
(b) is enforceable as such an order under the provisions of that
(3) For the purposes of subsection (2), an order referred to in that
subsection may be entered in the records of the Local Court in such manner as
may be prescribed by rules made under the Civil Procedure Act
2005.(4) An amount paid to a registrar of the Local Court under an order
referred to in subsection (2) shall be paid by that registrar to the
Authority.20 Evidence(cf Act No 34, 1949, s 16)In any proceedings under this Act, the production by the Authority
or on its behalf of a certificate purporting to be signed by an authorised
officer certifying:(a) that the amount specified in the certificate as being the amount
of tax payable in respect of a motor vehicle is due and unpaid, or was due or
paid on a specified date, or was not paid before a specified date,
(b) that an adjustment of tax or a requirement to pay tax or
additional tax in respect of a motor vehicle was made in accordance with
is admissible in those proceedings and is evidence of the particulars
contained in the certificate.21 Minister or Authority may impose, revoke or vary
conditions etc(cf Act No 34, 1949, s 18)(1) In this section:the relevant
person means:(a) in the case of an exemption or partial exemption from
tax—the Minister, or
(b) in any other case—the Authority.
(2) In respect of any exemption or partial exemption from, or
reduction or refund of, tax or any approval granted by or under this Act or
the regulations:(a) the relevant person may impose such conditions as the person
(b) may revoke or vary any such condition or may add any condition at
any time during the period in respect of which the exemption, partial
exemption, reduction or refund or approval
(3) Any person who fails to comply with a condition in force under
this section is guilty of an offence.Maximum penalty: 5 penalty
units.22 Exemptions etc may be revoked or varied(cf Act No 34, 1949, s 19)When this Act or the regulations confer power on the Minister, the
Authority or an authorised officer:(a) to grant an exemption or partial exemption from, or reduction of,
tax, or
(b) to grant an approval, or
(c) to give a direction, or
(d) to make a request, or
(e) to do any act, matter or thing,
the Minister, Authority or officer, as the case may be, is also empowered
to revoke or vary the exemption, partial exemption, approval, direction,
request, act, matter or thing.22A Tax to be paid into Roads and Maritime Services
Fund(1) In this section:Roads
Fund means the Roads and Maritime Services Fund established under
1988.(2) There is appropriated by this section for payment out of the
Consolidated Fund into the Roads Fund all amounts received on or after 1
January 1990 in payment of tax under this Act.(3) It does not matter that any amount appropriated under subsection
(2) became payable before 1 January 1990.(4) There is payable out of the Roads Fund such amounts as may become
payable under this Act by way of refunds of tax (being tax paid on or after 1
January 1990).23 Regulations(cf Act No 34, 1949, s 20; Act No 119, 1980, s 15)(1) The Governor may make regulations, not inconsistent with this Act,
prescribing all matters which by this Act are required or permitted to be
prescribed or which are necessary or convenient to be prescribed for carrying
respect to:(a) regulating matters relating to exemptions and partial exemptions
from, or reductions of, tax, and
(b) providing that specified buses or specified classes of buses shall
be subject to tax at the rates applicable to motor cars,
(c) providing for and regulating the granting to a prescribed person
of a refund of a portion of the tax paid in respect of the registration of a
motor vehicle where, during the currency of the registration of the vehicle,
an alteration is made in the construction, equipment, use or ownership of the
vehicle of such a nature that no tax or a reduced amount of tax would be
payable in respect of the vehicle on the renewal of its registration,
(d) providing for the amount of any such refund to be calculated in
accordance with a formula to be prescribed, and
(e) providing for:(i) the production, at the time of application for registration or
renewal of registration of a motor vehicle or at any time during the currency
of the registration, of weighbridge tickets showing the weight of the vehicle,
(ii) the determination of that weight at a weight approximating the
average weight of motor vehicles of the same make and
exceeding 5 penalty units.24 Transitional provision(1) The repeal of the Motor Vehicles (Taxation) Act
1980 and the Motor Vehicles Taxation Management
Act 1949 does not affect any motor vehicle tax payable under
those Acts for the registration or renewal of registration of a motor vehicle
effected in respect of a period beginning before the commencement of section
4, and those Acts continue to apply to and in respect of any such motor
vehicle tax.(2) Any exemption, approval, direction, request, certificate or other
matter or thing made, given or done under the Motor Vehicles
Taxation Management Act 1949 and in force or having effect
immediately before the repeal of that Act:(a) shall, in connection with any motor vehicle tax referred to in
subsection (1), continue in force, and
(b) shall, in connection with motor vehicle tax imposed under this
Act, be taken to have been made, given or done under the corresponding
(3) All motor vehicle tax paid before 1 July 1989 under this Act
(including any tax referred to in subsection (1)) shall be paid into the Roads
and Traffic Authority Fund.25 Savings and transitional provisionsSchedule 2 has effect.Schedule 1 Motor vehicle tax for 2010(Section 5)Note. Clause 2 of Schedule 2 provides that the amounts of tax specified
in this Schedule do not apply to motor vehicle tax payable under this Act
before 1 July 2010. Registrations and renewals effected in 2011 and subsequent
calendar years attract motor vehicle tax at indexed rates determined in
accordance with section 5.1 Motor cyclesThe amount of tax for a motor cycle is
$52.2 Motor vehicles not exceeding 2,500 kgThe amount of tax for a motor vehicle (other than a motor cycle)
that has a weight not exceeding 2,500 kilograms is:(a) if the vehicle is used substantially for private purposes and is
not a lower taxed motor vehicle—the amount specified in Column 2 of
Table 1 to this clause shown opposite the appropriate range of weights for the
vehicle in Column 1 of that Table, or
(b) if the vehicle is not used substantially for private purposes and
is not a lower taxed motor vehicle—the amount specified in Column 3 of
(c) if the vehicle is used substantially for private purposes and is a
lower taxed motor vehicle—the amount specified in Column 2 of Table 2 to
this clause shown opposite the appropriate range of weights for the vehicle in
Column 1 of that Table, or
(d) if the vehicle is not used substantially for private purposes and
is a lower taxed motor vehicle—the amount specified in Column 3 of Table
2 to this clause shown opposite the appropriate range of weights for the
vehicle in Column 1 of that Table.
1—Motor vehicles that are not lower taxed motor vehicles
Column 1Column 2Column 3Weight of vehicleTax if vehicle used substantially for private
purposesTax if vehicle not used substantially for private
purposesExceedingkgNot exceedingkg$$ 9751762869751,1502043251,1501,5002503941,5002,500381594Table
2—Lower taxed motor vehicles
purposesExceedingkgNot exceedingkg$$ 9751762869751,1501993201,1501,5002303741,5002,5003515643 Motor vehicles exceeding 2,500 kg that are not buses,
private use vehicles, motor lorries or light self-propelled plantThe amount of tax for a motor vehicle with all of the following
characteristics is the amount specified in, or calculated in the manner
specified in, Column 2 of the Table to this clause shown opposite the
appropriate range of weights for the vehicle in Column 1 of that Table:(a) the vehicle has a weight exceeding 2,500
(b) the vehicle is not liable to registration charges (including a nil
charge) under Part 2A of the Road Transport
(Vehicle Registration) Act 1997 or is exempt from registration
charges under that Part,
(c) the vehicle is not used substantially for private
(d) the vehicle is not a bus, motor lorry or light self-propelled
plant as defined in clause 6.
Column 1Column 2Weight of the vehicleTaxExceedingkgNot exceedingkg$2,5002,7909222,7903,0501,0483,0503,3001,1483,3003,5601,2483,5603,8101,3403,8104,0601,4424,0604,3201,5374,3204,5001,6364,5004,8301,7304,8305,0801,8285,0805,3301,9315,3305,5902,0255,5905,8402,1255,8406,1002,2216,1006,3502,3186,3506,6002,4136,6006,8602,5156,8607,1102,6097,110…$2,609 plus $94.90 for each 254 kg or part thereof
by which the weight exceeds 7,110 kg4 Buses and private use vehicles exceeding 2,500
kgThe amount of tax for a motor vehicle with all of the following
characteristics is 60 per cent of the amount applicable to a vehicle of the
same weight under clause 3:(a) the vehicle has a weight exceeding 2,500
(c) the vehicle is used substantially for private purposes or is a
5 Motor lorries exceeding 2,500 kgThe amount of tax for a motor lorry that has a weight exceeding
2,500 kilograms and is not liable to registration charges (including a nil
charges under that Part is $564.6 Light self-propelled plant(1) In this clause, light self-propelled
plant means plant (other than a trailer) that:(a) has a weight exceeding 2,500 kilograms, and
(b) is not liable to registration charges (including a nil charge)
under Part 2A of the Road Transport
charges under that Part, and
(c) is not used substantially for private
(2) The amount of tax for a light self-propelled plant is the amount
specified in Column 2 of the Table to this clause shown opposite the
appropriate range of weights for the vehicle in Column 1 of that
Column 1Column 2Weight of vehicleTaxExceedingkg
Not exceedingkg
$2,5002,7909602,7903,0501,0923,0503,3001,1963,3003,5601,3013,5603,8101,3973,8104,0601,5034,0604,3201,6034,3204,5001,705
7 Primary producers’ vehicles—special
provisionsThe amount of tax for a primary producer’s vehicle that is a
motor lorry (other than a station wagon), a tractor or a trailer is the lesser
of the following amounts:(a) 55 per cent of the amount which would, but for this clause, be
applicable to the vehicle under clause 2 or 3,
(b) $564 (in the case of a lower taxed motor vehicle) or $594 (in the
case of a motor vehicle that is not a lower taxed motor
8 Tractors—special provisionsDespite any other provision of this Schedule:(a) the amount of tax payable for a tractor that is not a primary
producer’s vehicle is not to exceed:(i) if the tractor is a lower taxed motor vehicle—$960,
(ii) if the tractor is not a lower taxed motor vehicle—$990,
(b) the amount of tax payable for a tractor that is a primary
producer’s vehicle is not to exceed:(i) if the tractor is a lower taxed motor vehicle—$528,
(ii) if the tractor is not a lower taxed motor
vehicle—$545.
9 Additional amount of tax—vehicles over 3,560
kg(1) This clause applies to a motor vehicle that:(a) has a weight exceeding 3,560 kilograms, and
(2) The amount of tax applicable under clause 3 or 4 to a vehicle to
which this clause applies is increased:(a) if the vehicle is not a bus—by $221, or
(b) if the vehicle is a bus—by $133.
Schedule 2 Savings and transitional provisions(Section 25)1 Regulations(1) The regulations may contain provisions of a savings or
transitional nature consequent on the enactment of the following Acts:Traffic Legislation Amendment Act
1997, but only in relation to the amendments made to this
ActState Revenue Legislation
2 Provision consequent on enactment of State Revenue Legislation Amendment Act
2010The amendments made to section 5 and Schedule 1 by the State Revenue Legislation Amendment Act
2010 do not affect any motor vehicle tax that was or is
payable in relation to the registration or renewal of registration of a motor
vehicle if that registration or renewal was required before 1 July 2010.
Accordingly, any such motor vehicle tax is payable in accordance with this Act
as in force before the commencement of those
amendments.Historical notesThe following abbreviations are used in the Historical notes:
Am amended LW legislation website Sch Schedule Cl clause No number Schs Schedules Cll clauses p page Sec section Div Division pp pages Secs sections Divs Divisions Reg Regulation Subdiv Subdivision GG Government Gazette Regs Regulations Subdivs Subdivisions Ins inserted Rep repealed Subst substituted Table of amending instrumentsMotor Vehicles Taxation Act
1988 No 111. Assented to 21.12.1988. Date of commencement,
16.1.1989, sec 2 and GG No 3 of 16.1.1989, p 276. This Act has been amended as
1989No 153Traffic (Road Safety) Amendment Act
1989. Assented to 8.12.1989.Date of commencement of sec 4, 18.12.1989, sec 2 and GG No 121 of
15.12.1989, p 10776.
No 205Motor Vehicles Taxation (Amendment) Act
1989. Assented to 21.12.1989.Date of commencement, 1.1.1990, sec 2.
1990No 91Motor Vehicles Taxation (Amendment) Act
1990. Assented to 7.12.1990.Date of commencement, 1.1.1991, sec 2.
1990. Assented to 13.12.1990.Date of commencement of the provision of Sch 1 relating to the Motor Vehicles Taxation Act 1988,
1991No 41Motor Vehicles Taxation (Amendment) Act
1991. Assented to 27.11.1991.Date of commencement, 1.1.1992, sec 2.
1991. Assented to 17.12.1991.Date of commencement of the provision of Sch 2 relating to the Motor Vehicles Taxation Act 1988,
1992No 30Motor Vehicles Taxation and Fees (Amendment) Act
1992. Assented to 18.5.1992.Date of commencement, 1.7.1992, sec 2.
No 74Motor Vehicles Taxation (Amendment) Act
1992. Assented to 23.11.1992.Date of commencement, 1.1.1993, sec 2.
1993No 62Motor Vehicles Taxation (Amendment) Act
1993. Assented to 9.11.1993.Date of commencement, 1.1.1994, sec 2.
No 73Motor Vehicles Taxation (Further Amendment) Act
1993. Assented to 18.11.1993.Date of commencement, assent, sec 2.
No 69Motor Vehicles Taxation (Amendment) Act
1994. Assented to 23.11.1994.Date of commencement, 1.1.1995, sec 2.
1995. Assented to 9.6.1995.Date of commencement of Sch 1.82, 23.6.1995, sec 2 (1) and GG No 77 of
1995. Assented to 15.6.1995.Date of commencement of Sch 2.16, assent, Sch
No 84Motor Vehicles Taxation Amendment Act
1995. Assented to 19.12.1995.Date of commencement, 1.1.1996, sec 2.
1996. Assented to 21.6.1996.Date of commencement of Sch 1.22, 1.12.1996, Sch 1.22 and GG No 130 of
15.11.1996, p 7491.
No 52Motor Vehicles Taxation Amendment Act
1996. Assented to 28.6.1996.Date of commencement, 1.1.1997, sec 2.
1997No 65Rural Fires Act
No 118Road Transport (Heavy Vehicles Registration Charges)
Amendment Act 1997. Assented to 9.12.1997.Date of commencement, 16.1.1998, sec 2 and GG No 7 of 16.1.1998, p 282.
The proclamation appointed 9.1.1998 as the date of commencement. Pursuant to
sec 23 (5) of the Interpretation Act
15.5.1998.Date of commencement of Sch 6.18, 1.9.2000, sec 2 and GG No 112 of
1998. Assented to 30.6.1998.Date of commencement of Sch 1.12, assent, sec 2
2001No 106Road Transport Legislation
Amendment (Heavy Vehicle Registration Charges and Motor Vehicle Tax) Act
2001. Assented to 11.12.2001.Date of commencement, 18.2.2002, sec 2 and GG No 45 of 15.2.2002, p
2005. Assented to 14.4.2005.Date of commencement of Sch 3.24, 30.9.2005, sec 2 (1) and GG No 120 of
Amendment Act 2007. Assented to 13.12.2007.Date of commencement of Schs 1.72 and 2, 6.7.2009, sec 2 and 2009 (314)
2009No 75Road Transport (Vehicle
Amendment Act 2010. Assented to 28.6.2010.Date of commencement of Sch 7, 1.7.2010, Sch
Provisions) Act 2010. Assented to 28.6.2010.Date of commencement of Sch 2.64, 9.7.2010, sec 2
Provisions) Act (No 2) 2010. Assented to 29.11.2010.Date of commencement of Sch 1.25, 1.1.2011, Sch
Act 2011. Assented to 13.9.2011.Date of commencement of Sch 5.28, 1.11.2011, sec 2 and 2011 (559) LW
Provisions) Act 2012. Assented to 21.6.2012.Date of commencement of Sch 1.20, 1.7.2010, Sch
Sec 3Am 1990 No 108, Sch 1; 1991 No 69, Sch 1; 1993 No
73, sec 3; 1995 No 11, Sch 1.82 [1]; 1995 No 73, Sch 1 [1] [2]; 1996 No 30,
Sch 1; 1996 No 52, Sch 1 [1]; 1997 No 115, Sch 4.12 [1] [2]; 1997 No 119, Sch
2.16 [1]; 1997 No 154, Sch 6.26; 1998 No 11, Sch 6.18; 1999 No 19, Sch 2.26
[1]–[5]; 2005 No 11, Sch 3.24 [1]–[3]; 2010 No 46, Sch 7
[1]–[3]; 2010 No 59, Sch 2.64; 2010 No 119, Sch 1.25 [1]; 2011 No 41,
Sch 5.28 [1].Sec 3AIns 1992 No 30, Sch 1 (1).Sec 3BIns 1995 No 73, Sch 1 [3]. Subst 2009 No 75, Sch
2.3 [1]; 2010 No 46, Sch 7 [4].Sec 5Am 1990 No 91, Sch 1 (1); 1996 No 52, Sch 1
[2]–[4]; 2001 No 106, Sch 2 [1]; 2009 No 75, Sch 2.3 [2]; 2010 No 46,
Sch 7 [5]–[7].Sec 6Rep 1992 No 30, Sch 1 (2).Sec 9Am 1997 No 115, Sch 4.12 [3]; 1997 No 118, Sch 2
[1] [2]; 2012 No 46, Sch 3.2.Sec 13Subst 1997 No 119, Sch 2.16
[2].Sec 16AIns 1992 No 30, Sch 1 (3).Sec 16Am 1992 No 30, Sch 1 (4); 1994 No 13, Sch 4; 1995
No 11, Sch 1.82 [2]; 1997 No 65, Sch 4.17; 1997 No 115, Sch 4.12 [4]; 1997 No
119, Sch 2.16 [3]; 2002 No 73, Sch 1.18 [1] [2]; 2010 No 19, Sch 3.68
[1]–[3]; 2010 No 119, Sch 1.25 [2]–[5].Sec 17Am 1989 No 153, s 4; 1991 No 94, Sch 2; 1992 No 30,
Sch 1 (5); 1997 No 115, Sch 4.12 [5] [6]; 1998 No 11, Sch 6.18; 2001 No 106,
Sch 2 [2].Sec 18Am 2001 No 121, Sch 2.152 [1]; 2007 No 94, Sch
2.Sec 19Am 2001 No 121, Sch 2.152 [2]; 2006 No 120, Sch
2.59; 2007 No 94, Sch 1.72 [1]–[3].Sec 22AIns 1989 No 205, Sch 1 (1). Am 2011 No 41, Sch 5.28
[2].Sec 23Am 2010 No 46, Sch 7 [8].Sec 25Ins 1997 No 115, Sch 4.12 [7].Sch 1, headingSubst 1996 No 52, Sch 1 [5].Sch 1Subst 1989 No 205, Sch 1 (2); 1990 No 91, Sch 1
(2); 1991 No 41, sec 3; 1992 No 74, sec 3; 1993 No 62, sec 3; 1994 No 69, sec
3. Am 1995 No 16, Sch 2.16. Subst 1995 No 84, Sch 1. Am 1995 No 73, Sch 1
[4]–[12]; 1997 No 118, Sch 2 [3] [4]; 1998 No 54, Sch 1.12. Subst 2010
No 46, Sch 7 [9]; 2012 No 42, Sch 1.20.Sch 2Ins 1997 No 115, Sch 4.12 [8]. Am 2010 No 46, Sch 7