Transfer of Public Vehicles (Taxation) Act 1969 (NSW)

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TRANSFER OF PUBLIC VEHICLES (TAXATION)
ACT.

jgeto g>outfj Males;
ANNO OCTAVO DECIMO

ELIZABETHS D BEGINS
Act No. 35, 1969.

An Act to impose a tax upon the transfer of certain licenses, issued under the State Transport (Co- ordination) Act, 1931, as subsequently amended, for taxi-cabs and private hire cars; and for purposes connected therewith. [Assented to, 9th April, 1969.]

BE
D E 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: —
(1) This Act may be cited as the "Transfer of Public Vehicles (Taxation) Act, 1969".
1.
(2) This Act shall be read and construed with the State Transport (Co-ordination) Act, 1931, as subsequently amended.
In this Act, "private hire car" and "taxi-cab" have the

meanings respectively ascribed to those expressions by section
four of the Transport Act, 1930. as subsequently amended.

2.
There shall be charged, levied, collected and paid for the use of Her Majesty, under the provisions of the State Transport (Co-ordination) Act, 1931, as subsequently amended, a tax upon the transfer of the license issued under that Act, as so amended, in respect of any taxi-cab registered under the Transport Act, 1930, as subsequently amended, or private hire car so registered, at the rates calculated in accordance with the Schedule to this Act.
3.
For the purposes of this Act, the current market value of a license granted under the State Transport (Co-ordination)
4.
Act, 1931, as subsequently amended, for a taxi-cab or private
hire car, an application for the transfer of which is made under that Act, shall be such amount as in the opinion of the Commissioner for Motor Transport represents the current market value, at the date of the transfer, of the rights conferred by the license and by the registration of the taxi-cab or private hire car under the Transport Act, 1930, as subsequently amended.

SCHEDULE.

I

SCHEDULE..

1. Except in a case referred to in paragraph 2 of this Schedule,

the tax payable on the transfer of the license shall be—

Where the license was first granted 6 years or less before the date

25 per centum of the cur- rent market value of

of approval of the transfer the license.

Where the license was first granted more than 6 but not more than

23 per centum of the cur- rent market value of

7 years before the date of the license,
approval of the transfer

Where the license was first granted more than 7 but not more than

21 per centum of the cur- rent market value of

8 years before the date of the license,
approval of the transfer

Where the license was first granted more than 8 but not more than

19 per centum of the cur- rent market value of

9 years before the date of the license,
approval of the transfer

Where the license was first granted more than 9 but not more than

17 per centum of the cur- rent market value of

10 years before the date of the license,
approval of the transfer

Where the license was first granted more than 10 but not more

15 per centum of the cur- rent market value of

than 11 years before the date the license,
of approval of the transfer

Where the license was first granted more than 11 but not more

12i per centum of the cur- rent market value of

than 12 years before the date the license,
of approval of the transfer

Where the license was first granted more than 12 but not more

10 per centum of the cur- rent market value of

than 13 years before the date the license,

of approval of the transfer

Where the license was first granted li per centum of the cur-

more than 13 but not more rent market value of
than 14 years before the date the license,
of approval of the transfer

Where the license was first granted more than 14 but not more

5 per centum of the cur- rent market value of

than 15 years before the date the license,
of approval of the transfer

Where the license was first granted 2\ per centum of the cur-

more than 15 years before the rent market value of
date of approval of the transfer the license.
Where

Where a license, in this paragraph referred to as an "original license", that was granted by the Commissioner otherwise than pursuant to a transfer of a license has been, before the commence- ment of the Transfer of Public Vehicles (Taxation) Act, 1969, or is, after that commencement, transferred otherwise than by way of purchase or by way of gift inter vivos, any license granted pur- suant to that or any subsequent transfer by which the right to operate a taxi-cab or private hire car conferred by that original license is conferred on the transferee shall, for the purposes of this paragraph, be deemed to have been granted on the day on which the original license was granted.
2. In the case of a purchased license within the meaning of this paragraph, the tax payable on the transfer of the license shall be 2 i per centum of the current market value of the license.
For the purposes of this paragraph—

(a)

where a license, in this paragraph referred to as an "origi- nal license", that was granted by the Commissioner other- wise than pursuant to a transfer of a license, has been, before the commencement of the Transfer of Public Vehicles (Taxation) Act, 1969, or is, after that com- mencement, transferred, and that or any subsequent trans- fer, by which the right to operate a taxi-cab or private hire car conferred by that original license is conferred on the transferee, was made by virtue of a purchase of the license by the transferee or by virtue of a gift inter vivos of the license to the transferee, the license granted pursuant to that or any subsequent transfer shall be deemed to be a purchased license;

(b)

where a license has been surrendered and another license has been issued to a nominee of the holder of the first- mentioned license pursuant to an application made to the Commissioner for Motor Transport, as referred to in sub- section eleven of section sixteen of the State Transport (Co-ordination) Act, 1931, as subsequently amended, that

other license shall be deemed to be a purchased license;
and
(c) where a license for a taxi-cab was, before the commence- ment of the Transfer of Public Vehicles (Taxation) Act, 1969, or is, after that commencement, issued to a person on the surrender by him of a license for a private hire car acquired by him by way of purchase or by way of gift inter vivos, the license for the taxi-cab shall be deemed not to have been granted by the Commissioner but shall be deemed to have been purchased by the person to whom it was issued.

INTERPRETATION

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Transfer of Public Vehicles (Taxation) Act 1969 (NSW)

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Where the license was first granted 6 years or less before the date	25 per centum of the cur- rent market value of
of approval of the transfer	the license.
Where the license was first granted more than 6 but not more than	23 per centum of the cur- rent market value of
7 years before the date of	the license,
approval of the transfer
Where the license was first granted more than 7 but not more than	21 per centum of the cur- rent market value of
8 years before the date of	the license,
approval of the transfer
Where the license was first granted more than 8 but not more than	19 per centum of the cur- rent market value of
9 years before the date of	the license,
approval of the transfer
Where the license was first granted more than 9 but not more than	17 per centum of the cur- rent market value of
10 years before the date of	the license,
approval of the transfer
Where the license was first granted more than 10 but not more	15 per centum of the cur- rent market value of
than 11 years before the date	the license,
of approval of the transfer
Where the license was first granted more than 11 but not more	12i per centum of the cur- rent market value of
than 12 years before the date	the license,
of approval of the transfer
Where the license was first granted more than 12 but not more	10 per centum of the cur- rent market value of
than 13 years before the date	the license,
of approval of the transfer
Where the license was first granted	li per centum of the cur-
more than 13 but not more	rent market value of
than 14 years before the date	the license,
of approval of the transfer
Where the license was first granted more than 14 but not more	5 per centum of the cur- rent market value of
than 15 years before the date	the license,
of approval of the transfer
Where the license was first granted	2\ per centum of the cur-
more than 15 years before the	rent market value of
date of approval of the transfer	the license.

(a)	where a license, in this paragraph referred to as an "origi- nal license", that was granted by the Commissioner other- wise than pursuant to a transfer of a license, has been, before the commencement of the Transfer of Public Vehicles (Taxation) Act, 1969, or is, after that com- mencement, transferred, and that or any subsequent trans- fer, by which the right to operate a taxi-cab or private hire car conferred by that original license is conferred on the transferee, was made by virtue of a purchase of the license by the transferee or by virtue of a gift inter vivos of the license to the transferee, the license granted pursuant to that or any subsequent transfer shall be deemed to be a purchased license;
(b)	where a license has been surrendered and another license has been issued to a nominee of the holder of the first- mentioned license pursuant to an application made to the Commissioner for Motor Transport, as referred to in sub- section eleven of section sixteen of the State Transport (Co-ordination) Act, 1931, as subsequently amended, that
other license shall be deemed to be a purchased license;
and
(c)	where a license for a taxi-cab was, before the commence- ment of the Transfer of Public Vehicles (Taxation) Act, 1969, or is, after that commencement, issued to a person on the surrender by him of a license for a private hire car acquired by him by way of purchase or by way of gift inter vivos, the license for the taxi-cab shall be deemed not to have been granted by the Commissioner but shall be deemed to have been purchased by the person to whom it was issued.