Motor Vehicles Taxation (Amendment) Act 1990 (NSW)
MOTOR VEHICLES TAXATION (AMENDMENT) ACT 1990
No. 91
NEW SOUTH WALES
TABLE OF PROVISIONS
1. Short title
2. Commencement3. Amendment of Motor Vehicles Taxation Act 1988 No. 111
4. Transitional provision
SCHEDULE l-AMENDMENTSMOTOR VEHICLES TAXATION (AMENDMENT) ACT 1990
No. 91
NEW SOUTH WALES
Act No. 91, 1990 An Act to amend the Motor Vehicles Taxation Act 1988 to increase the rate of motor vehicle tax [Assented to 7 December 1990]
Motor Vehicles Taxation (Amendment) 1990
The Legislature of New South Wales enacts:
Short title
l. This Act may be cited as the Motor Vehicles Taxation (Amendment)
Act 1990.
Commencement
2. This Act commences on 1 January 1991.
Amendment of Motor Vehicles Taxation Act 1988 No. 111
3. The Motor Vehicles Taxation Act 1988 is amended as set out in
Schedule 1.
Transitional provision
4. Nothing in this Act affects any motor vehicle tax payable in accordance with the Motor Vehicles Taxation Act 1988, as in force immediately before 1 January 199 1, for the registration or renewal of registration of a motor vehicle effected in respect of a period beginning before that date.
SCHEDULE l-AMENDMENTS
(Sec. 3)
(1) Section 5 (Amount of tax):
Omit section 5 (4), insert instead:
(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; and
(b)
if it is 50 cents or more than 50 cents, is to be taken to be another dollar.
(2) Schedule 1:
Omit the Schedule, insert instead:
Motor Vehicles Taxation (Amendment) 1990
SCHEDULE 1–AMENDMENTS–continued
SCHEDULE l—MOTOR VEHICLE TAX
(Sec. 5 (1))
Motor cycles
1. In respect of a motor cycle the amount of tax is $32.
Motor vehicles not exceeding 2 500 kg
2. In respect of a motor vehicle (other than a motor cycle)
the weight of which does not exceed 2 500 kilograms:
(a)
if the vehicle is used substantially for private purposes-the amount of tax 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 Table; or
(b)
if the vehicle is not used substantially for private purposes-the amount of tax is the amount specified in Column 3 of that Table shown opposite the appropriate range of weights for the vehicle in Column 1 of that Table.
TABLE
Column 1 Column 2 Column 3
Weight of the vehicle Where the Where the vehicle is vehicle is used sub- not used stantially for substantially
private for private purposes purposes Not
Exceedin exceeding g
kg kg $ $ - 975 105 169 975 1 150 118 189 1 150 1 500 137 220 1 500 2 500 208 333 Motor Vehicles Taxation (Amendment) 1990
SCHEDULE 1–AMENDMENTS— continued
Motor vehicles exceeding 2 500 kg that are not buses or private use vehicles
3. In respect of a motor vehicle which:
(a) is of a weight exceeding 2 500 kilograms; and
(b) is not used substantially for private purposes; and
(c) is not a motor omnibus,the amount of tax 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.
TABLE
Column 1 Column 2
Weight of the vehicle Where the vehicle is not used substantially for private
purposes and is
not a motor
omnibus
Exceeding Not exceeding
kg kg $
2 500 2 790 567 2 790 3 050 644 3 050 3 300 706 3 300 3 560 767 3 560 3 810 825 3 810 4 060 887 4 060 4 320 945 4 320 4 570 1,006 4 570 4 830 1,064 4 830 5 080 1,125 5 080 5 330 1,188 5 330 5 590 1,245 5 590 5 840 1,307 5 840 6 100 1,365 6 100 6 350 1,426 Motor Vehicles Taxation (Amendment) 1990
SCHEDULE 1–AMENDMENTS– continued
Column 1 Column 2
Weight of the vehicle Where the vehicle is not used substantially for private
purposes and is
not a motor
omnibus
Exceeding Not exceeding $
kg kg
6 350 6 600 1,484 6 600 6 860 1,546 6 860 7 110 1,604
1,604 plus $58
for each 254 kg
7 110
or part thereof by which the weight exceeds 7110 kg
Buses and private use vehicles exceeding 2 500 kg
4. In respect of a motor vehicle the weight of which
exceeds 2 500 kilograms and which:
(a) is used substantially for private purposes; or
(b) is a motor omnibus,
the amount of tax is 60 per cent of the amount applicable to a
vehicle of the same weight under clause 3.Primary producers' vehicles—special provisions
5. In respect of a motor vehicle which is a primary
producer's vehicle, being:
(a) a motor lorry (other than a station waggon); or
(b) a tractor; or
(c) a trailer,the amount of tax is 55 per cent of the amount which would, but for this clause, be applicable to the vehicle under clause 2 or 3.
Motor Vehicles Taxation (Amendment) 1990
SCHEDULE 1—AMENDMENTS— continued Tractors—special provisions
6. (1) If, but for this clause, the amount of tax payable in respect of a tractor that is not a primary producer’s vehicle would exceed $567, the amount so payable is reduced to $567.
(2) If, but for this clause, the amount of tax payable in respect of a tractor that is a primary producer’s vehicle would exceed $312, the amount so payable is reduced to $312. Additional amount of tax-vehicles over 3 560 kg7. (1) This clause applies to a motor vehicle the weight of which exceeds 3 560 kilograms and which is not used substantially for private purposes.
(2) The amount of tax applicable under clause 3 or 4 to a vehicle to which this clause applies is increased:
(a) except in the case of a motor omnibus—by $131; and
(b) in the case of a motor omnibus—by $79.
[Minister’s second reading speech made in—
Legislative Assembly on 14 November 1990 Legislative Council on 27 November 1990]
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