Motor Vehicles (Taxation) Management Act 1926 (NSW)

MOTOR VEHICLES (TAXATION)

MANAGEMENT ACT.

Act No. 10, 1926.

An Act to m a k e fur ther provision for assessing and

col lec t ing t axes on certain moto r veh ic les ;

to provide for t h e refund of a m o u n t s of

t a x a t i o n paid by counci ls of shires and

munic ipa l i t i es and by t h e Munic ipa l Council of Sydney on cer ta in motor vehicles ; to a m e n d t h e Motor T a x M a n a g e m e n t Ac t ,

1914, and ce r ta in o the r Acts ; and for

purposes connec ted t h e r e w i t h . [Assented to ,

17th March, 1926.]

BE it enacted by the King's Most Excellent Majesty, lative Council and Legislative Assembly of New South by and with the advice and consent of the Legis­

Wales in Parliament assembled, and by the authority of the same, as follows :—

Act

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

(Taxation) Management Act, 1926."

2 . The Motor Tax Management Act, 1914, as

amended by subsequent Acts, is amended,—

(a) by inserting the following new section next after section three :—

3A. Where, on or after the first day of January, one thousand nine hundred and twenty-six, and prior to the commencement of the Motor Vehicles (Taxation) Amendment

Act, 1926,registration or renewal of registration of any tractor or trailer has been effected, the following provisions shall apply —

[(a) if the tax imposed on such tractor or trailer by the Motor Vehicles (Taxation) Act, 1924, was paid, the person who paid the same shall be entitled to a refund of any amount so paid in excess of the amount of tax which would have been payable if the Motor Vehicles (Taxation) Amendment Act, 1926, had been in force when such registration or renewal of registration was effected;

(b) if the tax imposed on such tractor or trailer by the Motor Vehicles (Taxation) Act, 1924, was not paid, the tax thereon shall be paid within one month after the coming into force of the Motor Vehicles (Taxation) Amendment Act, 1926, and the amount of tax so to be paid shall be the amount which would have been payable if the Motor Vehicles (Taxation) Amendment Act, 192G, had been in force when such registration or renewal of registration was effected ;

(b) by inserting the following new section next after section five :—

5A. The amount of any tax imposed by the Motor Vehicles (Taxation) Act, 1921, paid prior to the commencement of the Motor Vehicles (Taxation) Amendment Act, 1926,

the City of Sydney, on any motor vehicle by the council of a municipality or shire or of

owned by the council and used solely for the purposes of road construction, maintenance or repair, shall be refunded to the council which has paid the same.

FORTY-FOUR