New South Wales Consolidated Acts

MOTOR VEHICLES TAXATION ACT 1988 - SECT 10

10 Determination of tax

(cf Act No 34, 1949, s 8)

(1) For the purpose of determining whether any tax or additional tax is payable on a motor vehicle and, if so, the amount of the tax, the Authority or an authorised officer may:

(a) require the owner or person in charge of the vehicle to produce the vehicle within a specified period and at a specified place and provide all reasonable facilities to enable an authorised officer to examine it, or

(b) require the owner of the vehicle or the person in whose name an application for the registration or renewal of registration of the vehicle is made to provide such information in writing by statutory declaration or otherwise as the Authority or the authorised officer considers appropriate.

(2) If:

(a) the owner or person in charge of a motor vehicle fails to comply with a requirement made in accordance with subsection (1) (a), or

(b) the owner or person in whose name an application for the registration or renewal of registration of a motor vehicle is made:

(i) fails to comply with a requirement made in accordance with subsection (1) (b), or

(ii) otherwise than by statutory declaration wilfully provides information which he or she knows is false or misleading in respect of any matter necessary or convenient to enable the appropriate amount of tax or additional tax payable on a motor vehicle to be determined,

that owner or person is guilty of an offence.

Maximum penalty: 5 penalty units.

(3) The Authority shall determine whether any tax or additional tax is payable on any motor vehicle and, if there is, the amount of the tax.