Motor Vehicles Taxation Act 1988
 
MOTOR VEHICLES TAXATION REGULATION 2008
 
 
- Made under the Motor Vehicles Taxation Act 1988
 
- As at 1 September 2008
 
- Reg 162 of 2008
 
 
 
 
 

TABLE OF PROVISIONS
 


TABLE OF PROVISIONS

1. Name of Regulation

2. Commencement

3. Interpretation

4. Calculation of refund of taxes on surrender of registration



 

MOTOR VEHICLES TAXATION REGULATION 2008
- REG 1
Name of Regulation
 
 
1 Name of Regulation
This Regulation is the Motor Vehicles Taxation Regulation 2008.
 

MOTOR VEHICLES TAXATION REGULATION 2008
- REG 2
Commencement
 
 
2 Commencement
This Regulation commences on 1 September 2008.
     Note: This Regulation replaces the Motor Vehicles Taxation Regulation
     2003 which is repealed on 1 September 2008 by section 10 (2) of the
     Subordinate Legislation Act 1989.
 

MOTOR VEHICLES TAXATION REGULATION 2008
- REG 3
Interpretation
 
 
3 Interpretation
     (1) In this Regulation:
     "the Act" means the Motor Vehicles Taxation Act 1988.
     (2) Notes in this Regulation do not form part of this Regulation.
 

MOTOR VEHICLES TAXATION REGULATION 2008
- REG 4
Calculation of refund of taxes on surrender of registration
 
 
4 Calculation of refund of taxes on surrender of registration
     (1) For the purposes of section 13 (b) of the Act, a refund of a tax
     imposed in respect of a vehicle under the Act is to be calculated in
     accordance with this clause.
     (2) A refund is to be calculated using the following formula:
          [graphic]
          "fee" means any unpaid fee payable under the Road Transport
          (Vehicle Registration) Act 1997 or under any regulation
          made under that Act (including any unpaid fee for the
          cancellation of the registration of a vehicle).
          "number of days" means:
               (a) in the case of a vehicle that has had its
               registration cancelled on the application of a
               person in whose name it is registered because the
               vehicle was stolen or sustained damage in an
               incident—the number of whole unexpired days of
               the registration period of the vehicle on the
               date on which the vehicle was stolen or involved
               in the incident (as the case may be), or
               (b) in any other case—the number of whole
               unexpired days of the registration period of the
               vehicle concerned on the date on which the
               Authority cancels the registration of the
               vehicle.
          "tax" means the tax imposed in respect of the vehicle under
          the Act.
     (3) If an amount of refund determined in accordance with subclause
     (2) would comprise an amount that is not a whole number of dollars,
     the amount of refund is to be adjusted downwards to the next whole
     number of dollars.
 

MOTOR VEHICLES TAXATION REGULATION 2008
- NOTES
 


Her Excellency the Governor, with the advice of the Executive Council, has made
the following Regulation under the Motor
Vehicles Taxation Act 1988.

Minister for Roads




 

MOTOR VEHICLES TAXATION REGULATION 2008
- NOTES
 

Explanatory note
The object of this Regulation is to remake, with minor changes, the Motor
Vehicles Taxation Regulation
2003 which is repealed on 1 September 2008 by section 10 (2) of the Subordinate
Legislation Act
1989.

This Regulation provides for the amount of taxes paid under the Motor Vehicles
Taxation Act 1988 that may be refunded on surrender of registration to be
calculated on the basis of the number of whole days of registration that are
unexpired when the registration is cancelled, or the number of whole days of
registration that are unexpired when a vehicle is stolen or damaged in an
incident, if the registration is cancelled for one of those reasons.

This Regulation is made under the Motor
Vehicles Taxation Act 1988, including sections 13 (b) and 23 (the general
regulation-making power).

This Regulation comprises or relates to matters set out in Schedule 3 to the
Subordinate Legislation Act
1989 —namely, matters of a machinery nature and matters that are not likely
to impose an appreciable burden, cost or disadvantage on any sector of the
public.




 

MOTOR VEHICLES TAXATION REGULATION 2008
- NOTES
 

Historical notes
The following abbreviations are used in the Historical notes:

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Table of amending instrumentsMotor Vehicles Taxation Regulation
2008 (162). GG No 66 of 6.6.2008, p 4642 (see also erratum published in GG No
68 of 13.6.2008, p 4786). Date of commencement, 1.9.2008, cl 2.