Motor Vehicles Taxation Management (Amendment) Act 1987 (NSW)

MOTOR VEHICLES TAXATION MANAGEMENT

(AMENDMENT) ACT 1987 No. 98

NEW SOUTH WALES

TABLE OF PROVISIONS

1. Short title

2.        Commencement

3.        Amendment of Act No. 34, 1949

SCHEDULE 1—AMENDMENTS TO THE MOTOR VEHICLES TAXATION

MANAGEMENT ACT 1949

MOTOR VEHICLES TAXATION MANAGEMENT (AMENDMENT)

ACT 1987 No. 98

NEW SOUTH WALES

Act No. 98, 1987

An Act to amend the Motor Vehicles Taxation Management Act 1949 to

Act; and for other purposes. [Assented to 12 June 1987] make further provision with respect to the incidence of taxation under that

2   Act No. 98

Motor Vehicles Taxation Management (Amendment) 1987

BE it enacted by the Queen's Most Excellent Majesty, by and with the advice and consent of the Legislative Council and Legislative Assembly of New South Wales in Parliament assembled, and by the authority of the same, as follows:

Short title

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

(Amendment) Act 1987".

Commencement

2. (1) Sections 1 and 2 shall commence on the date of assent to this

Act.

(2) Except as provided by subsection (1), this Act shall commence on 1

July 1987.

Amendment of Act No. 34, 1949

3. The Motor Vehicles Taxation Management Act 1949 is amended in

the manner set forth in Schedule 1.

SCHEDULE 1

(Sec. 3)

AMENDMENTS TO THE MOTOR VEHICLES TAXATION MANAGEMENT ACT 1949

(1) Section 3 (Definitions)—

(a) Section 3(1), definition of "Tax"— Omit the definition, insert instead:

"Tax" means motor vehicles tax.

Motor Vehicles Taxation Management (Amendment) 1987

SCHEDULE 1—continued

AMENDMENTS TO THE MOTOR VEHICLES TAXATION

MANAGEMENT ACT 1949—continued

(b) Section 3 (3A)—
After section 3 (3), insert:

(3A) Unless the Commissioner otherwise determines in a particular case or class of cases, a motor vehicle is not a motor vehicle used substantially for private purposes if it is registered other than in the name of a natural person or natural persons.

(2) Section 4 (Payment of taxes)—

Section 4 (2)—

Omit "$10", insert instead "$500".

(3) Section 5 (Unregistered vehicles and vehicles upon which tax has not

been paid)—

Omit "$200", insert instead "$500".

(4) Section 7 (Exemptions)—

Section 7 (3)—

Omit "exemption from tax, or partial exemption from motor vehicles weight tax imposed by section 7 (1) (b) of the Motor Vehicles (Taxation) Act, 1980,", insert instead "exemption or partial exemption from motor vehicles tax imposed by section 7 (1) of the Motor Vehicles (Taxation) Act 1980".

(5) Section 8 (Determination of tax)—

Section 8 (2)—

Omit "$20", insert instead "$500".

(6) Section 8A—

After section 8, insert:

Determination of average vehicle weights

8A. (1) The Commissioner may, by order, direct that the weight of a vehicle of a specified make and description is, for the purposes of this Act and the Motor Vehicles (Taxation) Act 1980, the weight specified in the order.

4   Act No. 98

Motor Vehicles Taxation Management (Amendment) 1987

SCHEDULE 1—continued

AMENDMENTS TO THE MOTOR VEHICLES TAXATION

MANAGEMENT ACT 1949—continued

(2) The weight specified shall be the weight which the Commissioner determines is the average weight of vehicles of the make and description concerned.

(3) Such a direction has effect for the purposes of determining the tax payable under this Act in respect of a vehicle of the make and description concerned.

(7) Section 9 (Adjustment of tax)—

(a)	Section 9 (2)— Omit "$10", insert instead "$500".
(b)	Section 9 (3)— Omit the subsection, insert instead:

(3) For the purposes of this section, a repealed or amended Motor Vehicles (Taxation) Act shall be deemed to continue in force, as in force before its repeal or amendment.

(c)	Section 9 (5)— After section 9 (4), insert:
(5) In this section, a reference to tax includes a reference to motor vehicles taxation, motor vehicles weight tax and motor
vehicles tax levy under any Act referred to in subsection (4).

(8) Section 10 (Notice of alteration and additional tax)—

Section 10 (3)—

Omit "$200 and to a further penalty of $40", insert instead "$500 and to a further penalty of $100".

(9) Section 11 (Refund of tax on surrender of registration)—

Omit "motor vehicles weight tax imposed by section 7(1) (b)", insert instead "tax imposed by section 7 (1)".

Motor Vehicles Taxation Management (Amendment) 1987

SCHEDULE 1—continued

AMENDMENTS TO THE MOTOR VEHICLES TAXATION

MANAGEMENT ACT 1949—continued

(10) Section 18 (Minister or Commissioner may impose, revoke or vary

conditions etc.)—

Section 18 (2)—

Omit "$20", insert instead "$500".

(11) Section 20 (Regulations)—

(a) Section 20(1) (a)—
Omit the paragraph, insert instead:

(a) regulate matters relating to exemptions and partial exemptions from, or reductions of, tax imposed by section 7 (1) of the Motor Vehicles (Taxation) Act 1980;

(b) Section 20(l)(e)—
Omit "$20", insert instead "$500".