New South Wales Consolidated Acts

MOTOR VEHICLES TAXATION ACT 1988

- As at 20 October 2021 
- Act 111 of 1988 

TABLE OF PROVISIONS

           Long Title

   PART 1 - PRELIMINARY

   1.      Name of Act
   2.      Commencement
   3.      Definitions
   3A.     Act binds Crown
   3B.     Relationship with Schedule 2 to Road Transport Act 2013

   PART 2 - IMPOSITION OF MOTOR VEHICLE TAX

   4.      Tax on motor vehicles
   5.      Amounts of tax--pro-rata reductions and rounding
   6.      (Repealed)
   7.      (Repealed)

   PART 3 - ASSESSMENT AND COLLECTION OF MOTOR VEHICLE TAX

   8.      Payment of tax
   9.      Unregistered vehicles and vehicles upon which tax has not been paid
   10.     Determination of tax
   11.     Adjustment of tax
   12.     Notice of alteration and additional tax
   13.     Refund of tax on surrender of registration
   14.     Time limit for refunds
   15.     Recovery of tax

   PART 4 - EXEMPTIONS

   16A.    Definition
   16.     Vehicles totally exempt from tax
   17.     (Repealed)

   PART 5 - MISCELLANEOUS

   18.     Proceedings for offences
   19.     Particulars of conviction or order
   20.     Evidence
   21.     Minister or TfNSW may impose, revoke or vary conditions etc
   22.     Exemptions etc may be revoked or varied
   22A.    Tax to be paid into Roads Fund
   23.     Regulations
   24.     Transitional provision
   25.     Savings and transitional provisions
           Schedule 1 (Repealed)
           SCHEDULE 2