New South Wales Consolidated Acts

MOTOR VEHICLES TAXATION ACT 1988 - SECT 12

12 Notice of alteration and additional tax

(cf Act No 34, 1949, s 10)

(1) If, during the currency of the registration of a motor vehicle, there is an alteration, whether temporary or otherwise, in the construction, equipment, use or ownership of the vehicle of such a nature that tax or additional tax would be payable if the registration were renewed when the alteration was effected:

(a) the person in whose name the vehicle is registered shall forthwith notify the Authority of the alteration, and

(b) if the alteration:

(i) is in the construction, equipment or use of the vehicle, the person in whose name it is registered, or

(ii) is in the ownership of the vehicle, the new owner,

shall pay to the Authority the appropriate amount of tax or additional tax either forthwith or within such period as the Authority may allow.

(2) The tax or additional tax payable under this section:

(a) shall be for the unexpired period for which the vehicle is registered at the date of the alteration or for such shorter period as the Authority, having regard to the temporary nature of any alteration referred to in subsection (1), determines should be applicable, and

(b) shall be calculated at the rate of:

(i) if the registration current at the date of the alteration was effected for a period exceeding 3 months-one-twelfth of the tax applicable after the alteration in respect of a yearly registration of the vehicle where the vehicle was exempt from or not liable to tax before the alteration or, as the case may be, one-twelfth of the difference between the tax applicable before the alteration and the tax applicable after the alteration in respect of a yearly registration of the vehicle, or

(ii) if the registration current at the date of the alteration was effected for a period not exceeding 3 months-one-third of the tax applicable after the alteration in respect of a quarterly registration of the vehicle where the vehicle was exempt from or not liable to tax before the alteration or, as the case may be, one-third of the difference between the tax applicable before the alteration and the tax applicable after the alteration in respect of a quarterly registration of the vehicle,

for each month or part of a month in the unexpired period or the shorter period, as the case may be.

(3) Any person who fails to comply with subsection (1) is guilty of an offence.

Maximum penalty: 5 penalty units and, in addition, 1 penalty unit for each month during any part of which the offence continues.

(4) In addition to imposing a penalty for an offence under subsection (3), the court concerned may order the offender to pay to the Authority within a period to be specified in the order any amount which, from the evidence given during the proceedings, the court is satisfied the offender should have paid to the Authority as tax or additional tax.