Motor Vehicles Taxation (Amendment) Act 1992 (NSW)
MOTOR VEHICLES TAXATION (AMENDMENT) ACT 1992
No. 74
NEW SOUTH WALES
TABLE OF PROVISIONS
1. Short title
2. Commencement
3. Amendment of Motor Vehicles Taxation Act 1988 No. 111, Schedule 1
4. Transitional provisionMOTOR VEHICLES TAXATION (AMENDMENT) ACT 1992
No. 74
NEW SOUTH WALES
Act No. 74, 1992
An Act to amend the Motor Vehicles Taxation Act 1988 to increase the rate of motor vehicle t ax . [Assented to 23 November 1992]
Motor Vehicles Taxation (Amendment) Act 1992 No. 74
The Legislature of New South Wales enacts:
Short title
1. This Act may be cited as the Motor Vehicles Taxation
(Amendment) Act 1992.
Commencement
This Act commences on 1 January 1993.
Amendment of Motor Vehicles Taxation Act 1988 No. 111, Schedule 1
The Motor Vehicles Taxation Act 1988 is amendedby omitting
Schedule 1 and by inserting instead the following Schedule:
SCHEDULE 1—MOTOR VEHICLE TAX
(Sec. 5 (1))
Motor cycles
1. In respect of a motor cycle the amount of tax is $34.
Motor vehicles not exceeding 2 500 kg
2. I n 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 vehiclein 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
Where the vehicle is Where the vehicle is
Weight of the vehicle used substantially for n o tused substantially
private purposes for private purposes
| .. | 975 | 113 | 182 |
975 1 150 127 204 1 150 1 500 147 238 1 500 2 500 224 359 Motor Vehicles Taxation (Amendment) Act 1992 No. 74
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.
Column 1 Column 2
Where the vehicle is not used
Weight of the vehicle substantially for private purposes is
not a motor omnibus
Not exceeding $
kg
2 500 2 790 612 2 790 3 050 696 3 050 3 300 762 3 300 3 560 828 3 560 3 810 $90 3 810 4 060 957 4 060 4 320 1,020 4 320 4 570 1,086 4 570 4 830 1,148 4 830 5 080 1,214 5 080 5 330 1,282 5 330 5 590 1,344 5 590 5 840 1,411 5 840 6 100 1,474 6 100 6 350 1,339 6 350 6 600 1,602 6 600 6 860 1,669 6 860 7 110 1,732
7 110 1.732 plus $63 for each
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.
Motor Vehicles Taxation (Amendment) Act 1992 No. 74
Primary producers’ vehicles—special provisions
5. In respect of a motor vehicle which is a
(other than a station waggon); or
(b) a tractor o r
(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.
Tractors—special provisions
6. Despite any other provision of this Schedule, the amount of tax payable in
respect of
(a) a tractor that is not a primary producer’s vehicle is not to exceed $612; or
| (b) | (b) a tractor that is a primary producer’s vehicle i s not to exceed $337. |
Additional amount of tax—vehicles over 3 560 kg
7. (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 $141; and
(b) in the case of a motor omnibus—by $85.
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 1993, for the registration or renewal of registration of a motor vehicle effected in respect of a period beginning before that date.
[Minister’s second reading speech made in—
Legislative Assembly on 15 September 1992 Legislative Council on I7 November 1992]
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