New South Wales Consolidated Acts

MOTOR VEHICLES TAXATION ACT 1988 - SECT 11

11 Adjustment of tax

(cf Act No 34, 1949, s 9)

(1) For the purpose of ensuring that the provisions of this Act are complied with, the Authority may, at any time, alter, vary or rescind any determination in regard to tax or additional tax on a motor vehicle or may refund the whole or any portion of any tax paid.

(2) If:

(a) the Authority has altered, varied or rescinded a determination under subsection (1), and

(b) tax or additional tax is payable as a result of the alteration, variation or rescission,

the Authority may require the person in whose name the vehicle was registered at the time when the determination was made to pay such tax or additional tax, as the case may be, within a time stipulated by the Authority.

(3) If the person fails to comply with the requirement within the time so stipulated, the person is guilty of an offence.

Maximum penalty: 5 penalty units.

(4) In addition to imposing a penalty for any such offence, the court may order the person to pay to the Authority within a period to be specified in the order the amount of the tax or additional tax.

(5) A person is not liable to pay tax or additional tax as a result of any alteration, variation or rescission of a determination referred to in subsection (1) if:

(a) the determination was made more than 3 years before the date of the alteration, variation or rescission, and

(b) the person satisfies the Authority that there was no intent to avoid payment of tax.