Motor Vehicles Taxation Amendment Act 1995 (NSW)
Motor Vehicles Taxation Amendment Act 1995 No 84
Contents
Page
1 Name of Act 2 2 Commencement 2 3 Amendment of Motor Vehicles Taxation Act 1988 No 111, Schedule 1 2 4 Transitional provision 2
Schedule 1 Amendment 3
New South Wales
Motor Vehicles Taxation Amendment
Act 1995 No 84
Act No 84, 1995
An Act to amend the Motor Vehicles Taxation Act 1988 to vary the rate of motor vehicle tax for certain vehicles. [Assented to 19 December 1995]
| Section 1 | Motor Vehicles Taxation Amendment Act 1995 No 84 |
The Legislature of New South Wales enacts:
1 Name of Act
This Act is the Motor Vehicles Taxation Amendment Act 1995.
2 Commencement
This Act commences on 1 January 1996.
3 Amendment of Motor Vehicles Taxation Act 1988 No 111, Schedule 1
The Motor Vehicles Taxation Act 1988 is amended as set out in
Schedule 1.
Transitional provision
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 1996, for the registration or renewal of registration of a motor vehicle effected in respect of a period beginning before that date.
Motor Vehicles Taxation Amendment Act 1995 No 84
| Amendment | Schedule 1 |
| Schedule 1 Amendment |
(Section 3)
Schedule 1
Omit Schedule 1. Insert instead:
Schedule 1 Motor Vehicle Tax
(Section 5 (1))
1 Motor cycles
In respect of a motor cycle the amount of tax is $37.
2 Motor vehicles not exceeding 2 500 kg
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.
Column 1 Column 2 Column 3 Weight of vehicle Where the vehicle Where the vehicle
is used is not used
substantially for substantially for private purposes private purposes
Exceeding Not $ $
kg exceeding
kg
.... 975 123 199 975 1 150 139 223 1 150 1 500 161 261 1 500 2 500 245 393
Motor Vehicles Taxation Amendment Act 1995 No 84
| Schedule 1 | Amendment |
3 Motor vehicles exceeding 2 500 kg that are not buses,
private use vehicles or light special purpose vehicles
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 or a light special purpose vehicle as defined in clause 5, 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 or a
light special purpose vehicle
$
Exceeding Not kg exceeding
kg
2 500 2 790 642 2 790 3 050 730 3 050 3 300 800 3 300 3 540 870 3 540 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 1,204 4 830 5 080 1,275 5 080 5 330 1,346 5 330 5 590 1,412 5 590 5 840 1,482
Motor Vehicles Taxation Amendment Act 1995 No 84
| Amendment | Schedule 1 |
Table—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 or a
light special purpose vehicle
Not $
Exceeding exceeding kg kg
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
4 Buses and private use vehicles exceeding 2 500 kg
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.
5 Light special purpose vehicles
( 1 ) In this clause, light special purpose vehicle means a
vehicle:
(a)
the weight of which exceeds 2 500 kilograms but does not exceed 4 500 kilograms, and
(b)
that is not used substantially for private purposes, and
Motor Vehicles Taxation Amendment Act 1995 No 84
| Schedule 1 | Amendment |
(c)
that does not carry passengers or goods or the primary purpose of which is not the carriage of passengers or goods.
(2)
In respect of a light special purpose vehicle, 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.
Table
Column 1 Column 2
Weight of the vehicle Where the vehicle is a light
special purpose vehicle
Exceeding Not $
kg exceeding
kg
2 500 2 790 670 2 790 3 050 761 3 050 3 300 834 3 300 3 560 907 3 560 3 810 974
3 810 4 060 1,048 4060 4 320 1,118
4 320 4 500 1,189
6 Primary producers’ vehicles—special provisions
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 Act 1995 No 84
| Amendment | Schedule 1 |
7 Tractors-special provisions
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 $670, or
(b)
a tractor that is a primary producer’s vehicle is not to exceed $368.
8 Additional amount of tax--vehicles over 3 560 kg
(1) 1This
which exceeds 3 560 kilograms and which is not used
substantially for private purposes.clause applies to a motor vehicle the weight of
(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 $154, and
(b) in the case of a motor omnibus-by $92.
[Minister’s second reading speech made in-
Legislative Assembly on 10 October 1995
Legislative Council on 5 December 1995]
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