Motor Vehicles Taxation Act 1988 (NSW)

Motor Vehicles Taxation Act 1988 No 111

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 Preliminary

1 Name of Act This Act may be cited as the Motor Vehicles Taxation Act 1988.

2 Commencement This 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 Transport for NSW for the purposes of this Act either generally or in any particular case. 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 business. civil defence work means the work of dealing with an emergency (within the meaning of the State Emergency and Rescue Management Act 1989). 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 Transport for NSW 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). financial 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 Transport for NSW 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 Transport for NSW as a kind of energy efficient motor vehicle in a list that is maintained for the purposes of this definition by Transport for NSW and is made publicly available on its website or in some other manner that Transport for NSW 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), or (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 invalid, 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 persons. motor tricycle means any motor vehicle with 3 wheels and having a GVM (within the meaning of the Road Transport Act 2013) 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 Act 2013. 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 vehicle, and (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. primary producer has the same meaning as in the Road Transport Act 2013. primary producer's vehicle has the same meaning as in the Road Transport Act 2013. registered, in relation to a motor vehicle, means registered within the meaning of the Road Transport Act 2013. road means a road within the meaning of section 4 (1) of the Road Transport Act 2013 (other than a road that is the subject of a declaration made under section 18 (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 section 4 (1) of the Road Transport Act 2013 (other than a road related area that is the subject of a declaration made under section 18 (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 wagon has the same meaning as in the Road Transport (Vehicle Registration) Regulation 2017. tractor means any motor vehicle constructed principally for the purpose of supplying motive 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. Transport for NSW or TfNSW means Transport for NSW constituted under the Transport Administration Act 1988.