New South Wales Consolidated Acts

MOTOR VEHICLES TAXATION ACT 1988 - SECT 21

21 Minister or Authority may impose, revoke or vary conditions etc

(cf Act No 34, 1949, s 18)

(1) In this section:
"the relevant person" means:

(a) in the case of an exemption or partial exemption from tax-the Minister, or

(b) in any other case-the Authority.

(2) In respect of any exemption or partial exemption from, or reduction or refund of, tax or any approval granted by or under this Act or the regulations:

(a) the relevant person may impose such conditions as the person thinks fit, and

(b) may revoke or vary any such condition or may add any condition at any time during the period in respect of which the exemption, partial exemption, reduction or refund or approval operates.

(3) Any person who fails to comply with a condition in force under this section is guilty of an offence.

Maximum penalty: 5 penalty units.