New South Wales Consolidated Acts

MOTOR VEHICLES TAXATION ACT 1988 - SECT 9

9 Unregistered vehicles and vehicles upon which tax has not been paid

(cf Act No 34, 1949, s 5)

(1) The owner of a motor vehicle which (not being a motor vehicle exempted from registration) is not registered, or which being registered is liable to tax (including any tax or additional tax payable under section 12) but on which such tax though due and payable has not been paid, who:

(a) uses or drives the vehicle on a road or road related area, or

(b) causes or permits it to be used or driven on a road or road related area,

is guilty of an offence.

Maximum penalty: 5 penalty units.

(2) In addition to imposing a penalty for an offence under subsection (1), the court concerned may order the owner to pay to the Authority within a time to be specified in the order:

(a) if the vehicle is not registered, the tax which would be due on the application for the registration or renewal of registration of the vehicle for a period of 1 year or for such greater or lesser period as the court in all the circumstances thinks just, or

(b) if the vehicle is registered, the tax so due and payable.