New South Wales Consolidated Acts New South Wales Consolidated Acts(cf Act No 34, 1949, s 20; Act No 119, 1980, s 15)
(1) The Governor may make regulations, not inconsistent with this Act, prescribing all matters which by this Act are required or permitted to be prescribed or which are necessary or convenient to be prescribed for carrying out or giving effect to this Act.
(2) In particular, the regulations may make provision for or with respect to:(a) regulating matters relating to exemptions and partial exemptions from, or reductions of, tax, and(b) providing that specified motor omnibuses or specified classes of motor omnibuses shall be subject to tax at the rates applicable to motor cars, and(c) providing for and regulating the granting to a prescribed person of a refund of a portion of the tax paid in respect of the registration of a motor vehicle where, during the currency of the registration of the vehicle, an alteration is made in the construction, equipment, use or ownership of the vehicle of such a nature that no tax or a reduced amount of tax would be payable in respect of the vehicle on the renewal of its registration, and(d) providing for the amount of any such refund to be calculated in accordance with a formula to be prescribed, and(e) providing for:(i) the production, at the time of application for registration or renewal of registration of a motor vehicle or at any time during the currency of the registration, of weighbridge tickets showing the weight of the vehicle, or(ii) the determination of that weight at a weight approximating the average weight of motor vehicles of the same make and description.
(3) A regulation may create an offence punishable by a penalty not exceeding 5 penalty units.