Motor Vehicles Taxation Regulations 1996

Motor Vehicles Taxation Regulations 1996

I, the Governor in and over the State of Tasmania and its Dependencies in the Commonwealth of Australia, acting with the advice of the Executive Council, make the following regulations under the Motor Vehicles Taxation Act 1981 .

G. S. M. GREEN

Governor

By His Excellency's Command,

T. JOHN CLEARY

Minister for Transport

1.   Short title

These regulations may be cited as the Motor Vehicles Taxation Regulations 1996 .

2.   Commencement

These regulations take effect on the day on which the Traffic Amendment (National Road Transport Reform) Act 1996 commences.

3.   Interpretation

In these regulations –

the Act means the Motor Vehicles Taxation Act 1981 .

4.   Application for temporary upgrade permit

The fee for an application under section 7A(2) of the Act is $25.

5.   Partial tax exemption for certain 3 axle buses

(1)  The Commission may grant the owner of a 3 axle rigid bus with a GVM exceeding 12 tonnes a partial exemption from the requirement to pay tax on the vehicle in accordance with Schedule 1A of the Act if the Commission is satisfied, having regard to such declarations and evidence as it considers necessary or appropriate, that the vehicle will be used only for low distance transportation.

(2)  The exemption is not to be granted except on the registration or renewal of registration of the vehicle.

(3)  For the purposes of subregulation (1) , a vehicle will be used for low distance transportation if it will travel not more than 60,000 kilometres in the 12 month period commencing on the day on which it is registered or has its registration renewed

(4)  Subregulation (3) has effect whether the vehicle is registered, or has its registration renewed, for a period less than 12 months.

(5)  In determining whether or not to grant the partial exemption in respect of a vehicle that is having its registration renewed, the Commission is to have particular regard to –

(a) the distance travelled by the vehicle in the 12 month period or, if applicable, in any lesser period immediately preceding the renewal; and

(b) whether, if a partial exemption has previously been granted under this regulation in respect of the vehicle, it was used only for low distance transportation in the period covered by the exemption.

(6)  The amount of a partial exemption granted under subregulation (1) is to be calculated in accordance with the following formula:

where –

e is the amount of the exemption; and

a is the amount of tax that, for the relevant period of registration, is payable in respect of the vehicle under Schedule 1A of the Act as a 3 axle bus with a GVM exceeding 12 tonnes; and

b is the amount of tax that, for the same period of registration, would have been payable in respect of the vehicle under Schedule 1A of the Act if it were a 2 axle bus with a GVM exceeding 12 tonnes.

(7)  The Commission may cancel a partial exemption granted under subregulation (1) in respect of a vehicle if –

(a) the Commission is not satisfied that the vehicle is being used for the purposes of low distance transportation; or

(b) ownership of the vehicle is being transferred and the Commission is not satisfied that it will still be used for the purposes of low distance transportation.

(8)  If a partial exemption is cancelled the Commission may require the person who owned the vehicle when the exemption was granted to pay to the Commission, within a period not exceeding 14 days specified by the Commission, an amount calculated in accordance with the following formula:

where –

a is the amount to be paid to the Commission; and

e is the amount of the exemption, calculated as a daily amount; and

d is the number of days the exemption would have remained in force had it not been cancelled.

(9)  If a partial exemption is cancelled and the person who owned the vehicle when the exemption was granted does not pay the amount referred to in subregulation (8) within the specified period, the Commission may –

(a) in a case to which subregulation (7)(a) applies – refuse to renew the registration of the vehicle until the amount is paid or recover the amount in a court of competent jurisdiction as a debt due to the Commission; and

(b) in a case to which subregulation (7)(b) applies – recover the amount in a court of competent jurisdiction as a debt due to the Commission.

6.   What is an interchangeable trailer?

For the purposes of the definition of interchangeable trailer in section 3 of the Act, the prescribed class is any trailer that –

(a) is a goods carrying semi-trailer; and

(b) is towed only by a prime mover that is registered in the name of the owner of the trailer; and

(c) is in excess of the number of prime movers registered in that person’s name, or one of a number of goods carrying semi-trailers in excess of that number; and

(d) did not travel more than 20 000 kilometres in the 12 month period immediately preceding the date on which its registration was last renewed or, if being registered for the first time, is unlikely to travel more than 20 000 kilometres in the 12 month period immediately after it is registered.

7.   Identification of interchangeable and plant trailers

(1)  The Commission, when registering or renewing the registration of an interchangeable trailer or plant trailer, may issue the owner of the trailer with a distinctive number-plate or label for the purpose of identifying the trailer as an interchangeable trailer or plant trailer.

(2)  The number-plate or label so issued may be in addition to, or in substitution for, any other plate, label or form of identification issued by the Commission in respect of the trailer.

(3)  When the Commission issues a person with a distinctive number-plate or label for an interchangeable trailer or plant trailer it is also to issue the person with written instructions for the affixing and placement of the number-plate or label on the trailer

(4)  A person who is issued with a distinctive number-plate or label for an interchangeable trailer or plant trailer under subregulation (3) must –

(a) affix that number-plate or label to the trailer in accordance with the Commission’s instructions; and

(b) keep that number-plate or label affixed to the trailer in accordance with the Commission’s instructions for the whole of the period that the trailer is registered as an interchangeable trailer or plant trailer.

Penalty:  Fine not exceeding 5 penalty units.

(5)  If a trailer that is registered as a plant trailer or interchangeable trailer ceases to be registered as a plant trailer or interchangeable trailer, the owner the trailer must, within 14 days of the day on which the registration ceases –

(a) return to the Commission any number-plate issued in respect of the trailer under subregulation (1) ; and

(b) remove from the trailer any label issued in respect of the trailer under that subregulation (1) .

Penalty:  Fine not exceeding 5 penalty units.

8.   Plant and interchangeable trailers not to be used contrary to terms of tax concession

(1)  A person who owns a trailer that is registered as a plant trailer must not, without the prior written permission of the Commission, cause or permit that trailer to be used for any purpose other than carrying a backhoe, bobcat or other machine owned and used by that person.

Penalty:  Fine not exceeding 5 penalty units.

(2)  A person who owns a trailer that is registered as an interchangeable trailer must not, without the prior written permission of the Commission, cause or permit that trailer to be towed by a prime mover that is not registered in that person’s name.

Penalty:  Fine not exceeding 5 penalty units.

9.   Repayment of tax concession on trailers that cease to be plant trailers or interchangeable trailers

(1)  If the Commission reasonably determines that a trailer registered as a plant trailer or interchangeable trailer has ceased to be a plant trailer or interchangeable trailer, the Commission, by notice in writing issued within 30 days after making the determination, may require the person who owned the trailer when the determination was made to pay to the Commission, within such period not less than 30 days as is specified in the notice, an amount calculated in accordance with the following formula:

where –

a is the amount required to be paid to the Commission; and

c is the 40% of the amount of tax that would have been payable in respect of the trailer when it was last registered had it not been registered as a plant trailer or interchangeable trailer, calculated as a daily amount; and

d is the number of days in the period commencing on the day on which the Commission reasonably determined that the trailer ceased to be a plant trailer or interchangeable trailer and ending on the day on which the trailer’s registration would ordinarily next expire after the first-mentioned day if not renewed, being the period during which any owner of the trailer would have still been entitled to the benefit of a plant trailer or interchangeable trailer tax concession had it not ceased to be a plant trailer or interchangeable trailer.

(2)  If the amount referred to in subregulation (1) is not paid within the time provided by that subregulation, the Commission may recover the amount in a court of competent jurisdiction as a debt due to the Commission.

(3)  On making a determination under subregulation (1) , the Commission may –

(a) issue a revised certificate of registration and registration label in respect of the trailer; and

(b) make any necessary changes to the particulars recorded in respect of the trailer in the record of motor vehicles maintained under the Traffic (Miscellaneous) Regulations 1968 .

Displayed and numbered in accordance with the Rules Publication Act 1953.

Notified in the Gazette on 25 September 1996

These regulations are administered in the Department of Transport.