New South Wales Consolidated Acts

MOTOR VEHICLES TAXATION ACT 1988 - SECT 3B

3B Effect of Road Transport (Heavy Vehicles Registration Charges) Act 1995

(1) This Act applies to motor vehicles in respect of which an amount of tax (including a nil amount) is specified in Schedule 1 but does not apply to a vehicle in respect of which a charge (including a nil charge) is imposed under the Road Transport (Heavy Vehicles Registration Charges) Act 1995 or which is exempt from charges under Part 4 of that Act.

(2) The regulations may contain provisions of a savings or transitional nature consequent on the expiry of the Road Transport (Heavy Vehicles Registration Charges) Act 1995 .

(3) Without limiting subsection (2), provision may be made for or with respect to:

(a) establishing amounts of tax payable in respect of vehicles to which the expired Act applied or exempting any such vehicle from tax, and

(b) the construction of references to the expired Act and matters under the expired Act, and

(c) the treatment and enforcement of, and other matters relating to, liabilities under the expired Act, and

(d) the temporary operation of provisions in other Acts relating to the expired Act or affected by the expiry.

(4) Any such savings or transitional provision may, if the regulations so provide, take effect on or before the expiry date or a later date.

(5) To the extent to which any savings or transitional provision takes effect on a date that is earlier than the date of its publication in the Gazette, the provision does not operate so as:

(a) to affect, in a manner prejudicial to any person (other than the State or any authority of the State), the rights of that person existing before the date of its publication, or

(b) to impose liabilities on any person (other than the State or any authority of the State) in respect of anything done or omitted to be done before the date of its publication.

(6) Despite subsection (5), it is not prejudicial to any person to impose an amount of tax that is the same or less than the amount of registration charges payable under the expired Act and a liability may be imposed on a person in respect of such an amount.