Motor Vehicles Taxation (Amendment) Act 1994 (NSW)

MOTOR VEHICLES TAXATION (AMENDMENT) ACT 1994

No. 69

NEW SOUTH WALES

TABLE OF PROVISIONS

1.      Short title

2.      Commencement

3. Amendment of Motor Vehicles Taxation Act 1988 No. 11	1, Schedule 1
4. Transitional provision

MOTOR VEHICLES TAXATION (AMENDMENT) ACT 1994

No. 69

NEW SOUTH WALES

Act No. 69, 1994

An Act to amend the Motor Vehicles Taxation Act 1988 to increase the rate of motor vehicle tax. [Assented to 23 November 1994]

Motor Vehicles Taxation (Amendment) Act 1994 No. 69

The Legislature of New South Wales enacts:

Short title

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

(Amendment) Act 1994.

Commencement

2. This Act commences on 1 January 1995.

Amendment of Motor Vehicles Taxation Act 1988 No. 111, Schedule 1

3. The Motor Vehicles Taxation Act 1988 is amended by omitting

Schedule 1 and by inserting instead the following Schedule:

SCHEDULE l—MOTOR VEHICLE TAX

(Sec. 5 (1))

Motor cycles

1. In respect of a motor cycle the amount of tax is $35.

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 used	vehicle is not
substantially for	used

private purposes substantially for

private purposes

Exceeding Not exceeding $ $

kg	kg
....	975 118 191
975	1 150 133 214
1 150	l 500 154 250
1 500	2 500 235 377

Motor Vehicles Taxation (Amendment) Act 1994 No . 69

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 used

substantially for private purposes and is not a

motor omnibus

Exceeding Not exceeding $

kg kg

2 500	2 790	642
2 790	3 050	730
3 050	3 300	800
3 300	3 560	870
3 560	3 810	934
3 810	4 060	1,005
4 060	4 320	1,072
4 320	4 570	1,140
4 570	4 830	1,206
4 830	5 080	1,275
5 080	5 330	1,346
5 330	5 590	1,412
5 590	5 840	1,482
5 840	6 100	1,548
6 100	6 350	1,616
6 350	6 600	1,683
6 600	6 860	1,753
6 860	7 110	1,819

7 110 .... $1,819 plus $66.20 for
each 254 kg or part
thereof by which the
weight exceeds 7 110 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.

Motor Vehicles Taxation (Amendment) Act 1994 No. 69

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.

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 $642; or (b) a tractor that is a primary producer's vehicle is not to exceed $353.

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 $148; and

(b) in the case of a motor omnibus-by $89.

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 1995, 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 14 September 1994 Legislative Council on 17 November 1994]