New South Wales Consolidated Acts

MOTOR VEHICLES TAXATION ACT 1988 - SECT 16

16 Vehicles totally exempt from tax

(cf Act No 34, 1949, s 7)

(1) The following kinds of vehicle are exempt from tax:

(a) any motor vehicle (other than a government-owned motor vehicle) specially constructed for the work of conveying sick or injured persons or to carry out mine rescue work for the purposes of the Mines Rescue Act 1994 , if the vehicle while on a road or road related area is used solely for or in connection with that work,

(b) any motor vehicle on which a trader’s plate is being used in accordance with the Road Transport (Vehicle Registration) Act 1997 or the regulations under that Act,

(c) any motor vehicle which is owned by a council or a county council within the meaning of the Local Government Act 1993 and which:

(i) not being a vehicle provided for in subparagraph (ii) or (iii), is not used or let for hire and is used solely for or in connection with road construction, road maintenance, road repair, removal of garbage or night soil, the work of fighting bush fires or civil defence work or any 2 or more of those purposes, or

(ii) comprises a plough, bulldozer, mechanical scoop or shovel, road grader, road roller or similar machinery or apparatus and is used solely or principally for or in connection with road construction, road maintenance, road repair, the work of fighting bush fires or civil defence work or any 2 or more of those purposes, or

(iii) comprises a roller, lawn mower or similar machinery or apparatus and is used solely or principally for or in connection with the rolling or maintenance of tennis courts, cricket pitches, lawns or pathways or improving the surface of the ground or similar work,

(d) subject to subsection (2), any motor vehicle which:

(i) is solely owned by a pensioner or jointly owned by 2 or more pensioners only, and

(ii) is not used in the course of any trade, business or profession or let out for hire, and

(iii) is used solely or principally by the pensioner or those pensioners, and

(iv) is used substantially for social or domestic purposes or for pleasure, and

(v) does not weigh more than 2 tonnes or is a motor vehicle, or a motor vehicle of a class or description of motor vehicles, approved for the time being by the Authority,

(e) any motor vehicle (other than a government-owned motor vehicle) which while on a road or road related area is used solely for or in connection with the work of fighting bush fires or civil defence work and is registered in the name of a rural fire brigade or other body controlling that work,

(g) any motor vehicle which is exempted from registration.

(2) A pensioner:

(a) except as provided by paragraph (b), is entitled to an exemption from tax under subsection (1) (d) in respect of one motor vehicle only, or

(b) is entitled to such an exemption from tax in respect of 2 motor vehicles where:

(i) the pensioner and another pensioner are the joint registered owners of the motor vehicles, and

(ii) the pensioners referred to in subparagraph (i) are married to each other or in a de facto relationship with each other, or reside in the same household.

(3) The regulations may exempt from tax any motor vehicle owned by and used by or on behalf of a consul or consulate or another person or body duly appointed to represent any country or overseas territory or any State or Territory other than New South Wales.

(4) In this section:
"de facto relationship" has the same meaning as in the Property (Relationships) Act 1984 .