Motor Vehicles (Taxation) Act 1924 (NSW)

MOTOR VETHOLES (TAXATION)

ACT.

Act No. 75, 1924.

An Act to impose certain taxation upon motor vehicles and trailers ; to repeal the Motor Vehicle (Taxation) Act, 1916 ; and for purposes connected therewith, rAssented to, 31st December, 1924.]

(Taxation) Act, 1921."

lative Council and Legislative Assembly of New South BE it enacted by the King's Most Excellent Majesty, by and with the advice and consent of the Legis-

Wales in Parliament assembled, and by the authority of the same, as follows :—•

1 . This Act mav be cited as the "Motor Vehicles!

2 . The Motor Vehicle (Taxation) Act, 1916, is hereby repealed.

3 . I n this Act, unless the context or subject-matter otherwise indicates or requires,—

" F a r m e r " means a person who cultivates his own

land or that of another for his own profit.

" Motor car " means a motor vehicle constructed to be used principally for the carriage of persons, hut does not include a motor omnibus or a motor cycle.
" Motor cycle " means motor vehicle having less

than three wheels.

" Motor lorry " means motor vehicle constructed to he used principally for the carriage of goods, wares, or merchandise, or for the conveyance of any kind of materials used in any trade, business, or industry, or for use in any work whatsoever other than the conveyance of passengers.

"Motor omnibus" means a motor vehicle plying in a public street for hire for the conveyance of passengers at separate fares not being a taxi-cab.

" Motor vehicle" means any motor car, motor carriage, motor cycle, or other vehicle propelled upon public streets wholly or partly by any volatile spirit, steam, gas, oil, or electricity, or by any means other than human or animal power, and includes a trailer, but does not mean or include any vehicle used on a railway or tramway. "Pub l i c s t r ee t " means any street, road, lane,

thoroughfare, footpath, or place open to or used
by the public.

" Regis t ra t ion" means license under the Metro­ politan Traffic Act, 1900, or registration under the Motor Traffic Act, 1909, as subsequently amended.

4 . ( 1 ) There shall be levied, collected, and paid for the use of His Majesty taxes on motor vehicles at the scale set out in the first part of the Schedule to this Act and with the exemptions therein stated.

( 2 )

(2) Such taxes shall he paid on every motor vehicle in respect of which registration or renewal of registration is effected after the passing of this Act.

(3) Notwithstanding the provisions of the Motor Tax Management Act, 1914, as subsequently amended, the tax imposed by this Act shall he paid at the time of the issue of the certificate of registration or the license of the motor vehicle and at each renewal thereof respectively.

5.   Tor the purposes of this Act—

(a)	the weight of a trailer shall be ascertained as the gross weight of the trailer unladen ready for attachment to a motor vehicle;
(h)	the weight of a motor vehicle shall he ascertained as the gross weight of the vehicle laden with the tools and accessories usually carried, with such fuel, water, and oil as may be in or upon the motor vehicle, but otherwise unladen;
(c)	the number of one half-hundredweights nearest to the weight so ascertained shall be the weight upon which the tax imposed by this Act is to be paid.

S C H E D U L E .

1. A n y motor vehicle (being a motor lorry, motor omnibus, or motor

c a r ) : —

(a)	Where the vehicle has pneumatic, semi-pneumatic rubber, or
super-resilient t y r e s —

(i)   Motor lorry—at the race of 2s. 9d. per half cwt. of its we igh t : Provided t h a t t he ra te for a motor lorry owned by a farmer and used solely for the car t ing of his own produce shall be Is . 4 1/2d,. per half cwt. of i ts w e i g h t ;

(ii)   Motor omnibus—at the rate of 4s. 3d. per half cwt. of

i ts we igh t ;

(iii)   Motor car—at the rate of 2s. 9d. per half cwt. of its weight.

Z (b)

(b) W h e r e the vehicle has non-pneumat ic or solid t y r e s—

(i)   Motor lorry—at the rate of 3s. 6d. per half cwt. of its w e i g h t : Provided t h a t t he ra te for a motor lorry owned by a farmer and used solely for t he car t ing of his own produce shall be 1s. 9d. per half cwt. of i ts weight ;

(ii)   Motor omnibus—at the rate of 5s. 6d. per half cwt. of i ts weight ;

(iii)   Motor car—at the rate of 3s. 3d. per half cwt. of its weight .

2. (a) A n y motor cycle (solo) . . . . . . £ 1 2s. 6d.

(b) A n y motor cycle (with side car) . . . £ 2 ,

3. A n y t r a i l e r—at the r a t e of 3s. 6d. per half cwt . of i ts w e i g h t :

Provided t h a t t he r a t e for a t ra i l e r owned by a farmer and used solely for t he car t ing of his own produce shall be 1s. 9d. per half cwt . of i ts weight,

4. A n y other motor vehicle—at the ra te of 3s. 6d. per half cwt. of i ts w e i g h t : Provided t h a t any motor vehicle used solely for work on the farm shall be exempt from tax , and where owned by a farmer and used for t ract ion on the roads solely for the car t ing of bis own produce t he r a t e shall be 1s. 9d. per half cwt. of its weight.

5. A n y motor vehicle wholly manufactured wi thin the Br i t i sh

Empi re to be charged according to the above scale, less a deduction of

(6d.) sixpence per half cwt. of the weight of the motor' vehicle.

Exemptions.

Ambulance motor vehicles.
Motor vehicles used by manufacturers or dealers upon which

t r ade r s ' plates a re used for trial purposes in accordance wi th paragraph (q 2) of section th ree of t he Motor Traffic A c t , 1909, as inserted by section two of the Motor Traffic Amend­

m e n t A c t , 1915.

So much of the weight of a motor vehicle ( including a trailer- d rawn thereby) used solely for mining purposes in t he W e s t e r n Lands Division of the S t a t e as exceeds 5 tons.

MOTOR