New South Wales Consolidated Acts New South Wales Consolidated Acts(cf Act No 119, 1980, ss 6 and 7)
(1) If registration or renewal of registration of a motor vehicle is effected for 1 year commencing on any date during the calendar year 1996, the amount of motor vehicle tax applicable to the vehicle is the amount specified in respect of the vehicle in Schedule 1.
(1A) If registration or renewal of registration of a motor vehicle of a class described in Schedule 1 is effected for 1 year commencing on any date (referred to in this section as the "registration date") during the calendar year 1997 or during any subsequent calendar year, the amount of motor vehicle tax applicable to the vehicle on registration or renewal of registration is the amount of such tax for which a motor vehicle of that class was liable during the previous year, adjusted by the prescribed proportion.
(1B) For the purposes of subsection (1A), the prescribed proportion is obtained by subtracting the CPI number for the first previous financial year from the CPI number for the second previous financial year, and expressing the difference so obtained as a percentage of the CPI number for the first previous financial year, rounded down to 2 decimal places.
(1C) In subsection (1B):
"CPI" means the Consumer Price Index (All Groups Index) for Sydney issued by the Australian Statistician.
"first previous financial year" means the financial year immediately preceding the second previous financial year.
"second previous financial year" means the financial year immediately preceding the financial year that ends on 30 June of the calendar year that includes the registration date.
(1D) If the Australian Statistician:(a) ceases to issue material referred to in subsection (1B) or (1C), or(b) fails to issue the material within sufficient time to enable the calculation of the prescribed proportion referred to in subsection (1A) to be made for a particular year,the prescribed proportion for the purposes of subsection (1A) is to be the proportion prescribed by, or determined in accordance with, the regulations.
(2) The amount of motor vehicle tax applicable to a motor vehicle for a period of less than one year is the amount calculated by multiplying the relevant motor vehicle tax for one year by the number of days for which registration or renewal of registration is to have effect and dividing the result by 365.
(3) If registration or renewal of registration of a motor vehicle is to have effect for a period of less than one year, the Authority may impose an additional administration fee of not more than 10 per cent of the relevant motor vehicle tax for that period.
(4) If an amount of motor vehicle tax comprises, in addition to a number of dollars, a number of cents, that number of cents:(a) if it is less than 50 cents, is to be disregarded, and(b) if it is 50 cents or more than 50 cents, is to be taken to be another dollar.