New South Wales Consolidated Acts New South Wales Consolidated Acts(cf Act No 34, 1949, s 7)
(1) The Minister may grant exemption or partial exemption from motor vehicle tax in respect of:(a) any motor vehicle if the Minister is satisfied that it does not travel on a road or road related area except for purposes connected with the operation of a plough, hoe, chaff-cutter, thresher or other farming or agricultural implement, or well-boring or dam-sinking plant, or(b) any trailer (not being a semi-trailer which is comprised in the registration of an articulated vehicle):(i) if it is owned by a primary producer and the Minister is satisfied that it does not travel on a road or road related area except for purposes connected with the operation of any implement or plant referred to in paragraph (a) of this subsection or for purposes mentioned in paragraph (a) (i) or (ii) of the definition of "primary producer’s vehicle" in section 3, or(ii) if it is owned by a rural society registered under the Co-operatives Act 1992 and at least 75 per cent of the shares in the society are held by primary producers and the Minister is satisfied that the trailer does not travel on a road or road related area except for purposes connected with the operation of any implement or plant referred to in paragraph (a) of this subsection or for purposes mentioned in paragraph (b) (ii) of the definition of "primary producer’s vehicle" in section 3, or(c) any motor vehicle (not being a vehicle constructed principally for the conveyance of persons, goods or materials or a vehicle provided for in section 16 (1) (c)) which while on a road or road related area is used solely or principally for or in connection with road construction, maintenance or repair, or(d) any motor vehicle, for which exemption or power to exempt in whole or in part from tax is not provided elsewhere in this Act, which comprises a crane, concrete mixer, welding plant, air compressor or other similar machinery or apparatus and does not, while on a road or road related area, carry any loading other than accessories used in connection with the operation of the machinery or apparatus, or(e) any motor vehicle which is used mainly on private property or on a wharf, railway station, airport or similar place and travels on roads or road related areas only when proceeding to or from that property or place, if the Minister is satisfied that:(i) because of the nature and construction of the vehicle, it is not suitable to be used to any material degree on a road or road related area, and(ii) the vehicle does not, while on the road or road related area, carry or haul any trailer which carries loading other than accessories used in connection with the operation of the vehicle, or(f) any trailer weighing not more than 250 kilograms when unladen, which while on a road or road related area is used principally or solely for the carriage of camping equipment or a boat or other materials or goods used in connection with tours made for recreation purposes and which is not used or let for hire or for any consideration or is not used in the course of trade or business, or(g) any motor vehicle which is not driven on a road or road related area except while being driven across the road or road related area, or(h) any motor vehicle which weighs not more than 250 kilograms when unladen and is specially constructed to be used, and while on a road or road related area is used, solely for the conveyance of an invalid, or(i) any motor vehicle (other than a government-owned motor vehicle), for which exemption or power to exempt in whole or in part from tax is not provided elsewhere in this Act, which is used solely or principally as an ambulance, or(j) any motor lorry, tractor or trailer which is owned by a pastures protection board constituted or continued by or under the Pastures Protection Act 1934 and which, while on a road or road related area, is used solely for carrying out the statutory functions of any such board, or(k) any:(i) tractor or trailer, or(ii) motor vehicle which comprises a chaff-cutter, thresher, plough, air compressor, welding plant or bulldozer or apparatus for well-boring or the excavation or shovelling of earth or a concrete agitator, crane, fork-lift truck or similar machinery or apparatus,for which exemption or power to exempt in whole or in part from tax is not provided elsewhere in this Act, if the Minister is satisfied that, because of the construction, use or ownership of such tractor or trailer or motor vehicle, it will travel on roads or road related areas to a limited degree only, or(l) any motor vehicle (other than a government-owned motor vehicle) which is used for or in connection with civil defence work and which, while on a road or road related area, is used solely for or in connection with that work, or(m) any motor vehicle which is used solely or principally by a government school or a registered non-government school (within the meaning of the Education Reform Act 1990 ) for the purposes of driver education for school children, or(n) any motor vehicle which is registered on behalf of a Police-Citizens Youth Club and which is used solely or principally for the purposes of such a Club, or(o) any motor vehicle of a type or description approved by the Minister for the purposes of this paragraph that is fitted with a monitoring device of a type or description so approved, or(p) any motor vehicle that is registered conditionally under the regulations under the Road Transport (Vehicle Registration) Act 1997 .
(2) The Minister may grant such reduction of tax in respect of an interchangeable trailer as the Minister thinks fit, but so that any such reduction does not exceed 75 per cent of the amount which would, but for the reduction, be payable as tax.