Motor Vehicles (Taxation) Act 1949 (NSW)

MOTOR VEHICLES (TAXATION) ACT.

Act No. 33, 1949.

An Act to impose certain taxation upon motor vehicles and trailers; and for purposes connected therewith. [Assented to, 11th November, 1949.]

BE it enacted by the King 's Most Excellent Majesty, lative Council and Legislative Assembly of New South b y and with t he advice and consent of t he Legis­	Wales in Par l iament assembled, and by the author i ty of
t h e same, as follows :—

(1) This Act m a y be cited as the " M o t o r Vehicles (Taxa t ion) Act, 1949."

1.

(2) This Act shall be read and construed with the Motor Vehicles Taxa t ion Management Act, 1949.

(3) This Act shall commence upon a day to be appointed by the Governor and notified by proclamat ion published in the Gazette.

2 . (1) There shall be charged, levied, collected and pa id for the use of His Majesty, under the provis ions of the Motor Vehicles Taxat ion Management Act, 1949, and the regulat ions made thereunder , and subject to the exemptions and reduct ions contained or provided for in t ha t Act, motor vehicles t ax upon motor vehicles a t the r a t e s set out in or the sums ascer ta ined in accordance wi th the Schedule to this Act. Such t ax shall be pa id in respect of every motor vehicle the reg is t ra t ion or renewal of reg is t ra t ion of which takes effect after the commence­ ment of this Act.

by the Motor Vehicles (Taxat ion) Act, 1942.

(2) The motor vehicles t ax imposed by this Act
shall be in lieu of the t ax upon motor vehicles imposed

3.   For the purposes of this Act—

(a)	the weight of a trailer shall be ascertained as the gross weight of the t ra i le r ( including any article affixed there to) unladen ready for at tach­ ment to a motor vehicle;
(b)	the weight of a motor vehicle shall be ascertained as the gross weight of the vehicle laden with the tools and accessories usually carr ied, with such fuel, water , and oil as may be in or upon the motor vehicle, but otherwise un laden ;
(c)	the number of one half-hundredweights nearest to the weight so ascer ta ined or, where the weight so ascer ta ined consists of a number of hundred­ weights and ei ther one-quar ter or th ree-quar te rs of a hundredweight , the number of one half- hundredweights next below the weight so ascer ta ined, shall be the weight upon which the t ax imposed by this Act is to be pa id ;
(d)	a motor vehicle shall be deemed to be of British manufac ture if proof is furnished to the sa t is ­ faction of the Commissioner tha t—

(i)   of the total cost of the vehicle at the po r t of shipment to the Commonwealth of Aus t r a l i a a percentage of not less than ninety-seven and one half pe r centum is represented, by expendi ture upon mater ia l produced within the Br i t i sh E m p i r e and upon labour within

such E m p i r e ; or

(ii) where the vehicle is constructed in the

Commonwealth of Aus t ra l i a , of the

to ta l cost of the vehicle (excluding the cost of any second-hand mate r i a l used in i ts construct ion) a percentage of not less than ninety-seven and one half p e r centum is represented by expendi ture upon mate r i a l produced within the

Br i t i sh E m p i r e and upon labour wi thin

such E m p i r e .

SCHEDULE.

SCHEDULE.

PART I.

Where registration or renewal of registration is effected for a period

of one year.

1. (a) Any motor vehicle (not being a motor omnibus or motor cycle) which has pneumatic tyres on all wheels—at the rate of 2s. 6d. per half-hundredweight of its weight.
(b) Any motor omnibus which has pneumatic tyres on all
wheels—at the rate of 3s. 10d. per half-hundredweight of its weight.

2. (a) Any motor vehicle (not being a motor omnibus or motor cycle) which has non-pneumatic tyres on all or any of the wheels— at the rate of 3s. 2d. per half-hundredweight of its weight.

(b) Any motor omnibus which has non-pneumatic tyres on all or any of the wheels—at the rate of 5s. per half-hundredweight of its weight.

3.   (a) Any motor cycle without a side-car .. £1 0s. 0d.

(b) Any motor cycle with a side-car . . £1 16s. 0d.

4. Any other motor vehicle—at the rate of 3s. 2d. per half-hundred­ weight of its weight.

5. Any motor vehicle which is of British manufacture—at the rate applicable in accordance with the scale set out in paragraphs 1 to 4, both inclusive, of this Part of this Schedule, less a deduction of—

(a)	sixpence per half-hundredweight of its weight in the case of any motor vehicle other than a motor cycle;
(b)	one shilling and sixpence in the case of a motor cycle without a side-car;
(c)	two shillings and sixpence in the case of a motor cycle with a side-car.

6. Any primary producer's vehicle (being a motor lorry or tractor)

—at a rate equivalent to half the rate that would have been applicable

Par t of this Schedule had this paragraph not been enacted. to the vehicle under paragraphs 1 to 5, both inclusive, of this 1. Notwithstanding anything contained in paragraphs 1 to 6, both inclusive, of this Par t of this Schedule, the amount of tax on—

(a)	a tractor (not being a primary producer's vehicle) shall not in any case exceed £13 10s. 0d.;
(b)	a tractor (being a primary producer's vehicle) shall not in any case exceed £6 15s. 0d.;
(c)	a motor vehicle (including a trailer drawn thereby) used solely for mining purposes in the Western Division of the State and weighing more than five tons shall be the amount which would be payable as tax if the weight of the vehicle (including the trailer) were five tons.

8. Any motor vehicle with a compression ignition engine—double the sum which would have been payable in respect of the vehicle under paragraphs 1 to 7, both inclusive, of this Part of this Schedule had this paragraph not been enacted.

PART I I .

Where registration or renewal of registration is effected for a

period of three months.

A sum equivalent to twenty-seven and one-half per centum of the amount which, ascertained in accordance with Part I of this Schedule, would have been payable as motor vehicles tax upon the motor vehicle if registration or renewal of registration had been effected for a period of one year.

PART I I I .

Where registration or renewal of registration is effected for any period other than a period referred to in Part I or Part II of this Schedule.

A sum to be determined by dividing the amount which, ascertained in accordance with Pa r t I of this Schedule, would have been payable as motor vehicles tax upon the motor vehicle if registration or renewal of registration had been effected for a period of one year by 365 and then multiplying the quotient by the number of days in the period for which the motor vehicle is registered.

PART I V .

Where any sum ascertained in accordance with the foregoing provisions of this Schedule leaves an amount of pence remaining when expressed in shillings or in pounds and shillings, the sum shall be adjusted to the nearest sixpence: Provided that—

(a) if such amount is threepence it shall be omitted;

(b) if such amount is ninepence it shall be regarded as if it were sixpence.

MOTOR