New South Wales Consolidated Acts

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MOTOR VEHICLES TAXATION ACT 1988 - SCHEDULE 1

SCHEDULE 1 – Motor vehicle tax on registration or renewal of registration during the calendar year 1996

(Section 5)

Note: This Schedule specifies the motor vehicle tax payable on registration or renewal of registration, during the calendar year 1996, of motor vehicles of various classes for a registration period of 1 year. Registrations and renewals effected in subsequent calendar years attract motor vehicle tax at indexed rates determined in accordance with section 5.

1 Motor cycles

In respect of a motor cycle the amount of tax is $37.

2 Motor vehicles not exceeding 2 500 kg

In respect of a motor vehicle (other than a motor cycle) the weight of which does not exceed 2 500 kilograms:

(a) if the vehicle is used substantially for private purposes-the amount of tax is the amount specified in Column 2 of the Table to this clause shown opposite the appropriate range of weights for the vehicle in Column 1 of that Table, or
(b) if the vehicle is not used substantially for private purposes-the amount of tax is the amount specified in Column 3 of that Table shown opposite the appropriate range of weights for the vehicle in Column 1 of that Table.

Table

Column 1 Column 2 Column 3
Weight of vehicle Where the vehicle is used substantially for private purposes Where the vehicle is not used substantially for private purposes
Exceeding
kg
Not exceeding
kg
$ $
975 123 199
975 1 150 139 223
1 150 1 500 161 261
1 500 2 500 245 393

3 Motor vehicles exceeding 2 500 kg that are not buses, private use vehicles, motor lorries or self-propelled plants

In respect of a motor vehicle which:

(a) is of a weight exceeding 2 500 kilograms and is not liable to charges (including a nil charge) under the Road Transport (Heavy Vehicles Registration Charges) Act 1995 or is exempt from charges under Part 4 of that Act, and
(b) is not used substantially for private purposes, and
(c) is not a motor omnibus, a motor lorry or light self-propelled plant as defined in clause 5,
the amount of tax is the amount specified in, or calculated in the manner specified in, Column 2 of the Table to this clause shown opposite the appropriate range of weights for the vehicle in Column 1 of that Table.

Table

Column 1 Column 2
Weight of the vehicle Where the vehicle is not used substantially for private purposes and is not a motor omnibus or a motor lorry or light self-propelled plant
Exceeding
kg
Not exceeding
kg
$
2 500 2 790 642
2 790 3 050 730
3 050 3 300 800
3 300 3 560 870
3 560 3 810 934
3 810 4 060 1,005
4 060 4 320 1,072
4 320 4 570 1,140
4 570 4 830 1,206
4 830 5 080 1,275
5 080 5 330 1,346
5 330 5 590 1,412
5 590 5 840 1,482
5 840 6 100 1,548
6 100 6 350 1,616
6 350 6 600 1,683
6 600 6 860 1,753
6 860 7 110 1,819
7 110 $1,819 plus $66.20 for each 254 kg or part thereof by which the weight exceeds 7 110 kg

4 Buses and private use vehicles exceeding 2 500 kg

In respect of a motor vehicle the weight of which exceeds 2 500 kilograms and which is not liable to charges (including a nil charge) under the Road Transport (Heavy Vehicles Registration Charges) Act 1995 or is exempt from charges under Part 4 of that Act and which:

(a) is used substantially for private purposes, or
(b) is a motor omnibus,
the amount of tax is 60 per cent of the amount applicable to a vehicle of the same weight under clause 3.

5 Light self-propelled plant

(1) In this clause, "light self-propelled plant" means plant (other than a trailer) which is of a weight exceeding 2 500 kilograms and:
(a) is not liable to charges (including a nil charge) under the Road Transport (Heavy Vehicles Registration Charges) Act 1995 or is exempt from charges under Part 4 of that Act, and
(b) is not used substantially for private purposes.
(2) In respect of a light self-propelled plant, the amount of tax is the amount specified in Column 2 of the Table to this clause shown opposite the appropriate range of weights for the vehicle in Column 1 of that Table.

Table

Column 1 Column 2
Weight of the vehicle Where the vehicle is a light self-propelled plant
Exceeding
kg
Not exceeding
kg
$
2 500 2 790 670
2 790 3 050 761
3 050 3 300 834
3 300 3 560 907
3 560 3 810 974
3 810 4 060 1,048
4 060 4 320 1,118
4 320 4 500 1,189

6 Primary producers’ vehicles-special provisions

In respect of a motor vehicle which is a primary producer’s vehicle, being:

(a) a motor lorry (other than a station waggon), or
(b) a tractor, or
(c) a trailer,
the amount of tax is 55 per cent of the amount which would, but for this clause, be applicable to the vehicle under clause 2 or 3 or $393, whichever is the lesser.

7 Tractors-special provisions

Despite any other provision of this Schedule, the amount of tax payable in respect of:

(a) a tractor that is not a primary producer’s vehicle is not to exceed $670, or
(b) a tractor that is a primary producer’s vehicle is not to exceed $368.

8 Additional amount of tax-vehicles over 3 560 kg

(1) This clause applies to a motor vehicle the weight of which exceeds 3 560 kilograms and which is not liable to charges (including a nil charge) under the Road Transport (Heavy Vehicles Registration Charges) Act 1995 or is exempt from charges under Part 4 of that Act and which is not used substantially for private purposes.
(2) The amount of tax applicable under clause 3 or 4 to a vehicle to which this clause applies is increased:
(a) except in the case of a motor omnibus-by $154, and
(b) in the case of a motor omnibus-by $92.

9 Motor lorries exceeding 2 500 kg

In respect of a motor lorry which is of a weight exceeding 2 500 kilograms and:

(a) is not liable to charges (including a nil charge) under the Road Transport (Heavy Vehicles Registration Charges) Act 1995 or is exempt from charges under Part 4 of that Act,
the amount of tax is $393.



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