New South Wales Consolidated Acts

MOTOR VEHICLES TAXATION ACT 1988 - SECT 8

8 Payment of tax

(cf Act No 34, 1949, s 4)

(1) Subject to this Act, tax shall be paid to the Authority in respect of every motor vehicle:

(a) at the time of application for registration of the motor vehicle, and

(b) at the time of application for each renewal of the registration of that vehicle,

and shall be so paid by the person in whose name the application is made.

(2) A person who fails to pay the full amount of tax as required by subsection (1) is guilty of an offence.

Maximum penalty: 5 penalty units.

(3) Despite the conviction of a person for an offence under this section, the person remains liable to pay the unpaid amount of the tax.