(cf Gen Act, s 219A)
(1) The court that finds a person guilty of an offence referred to in section 243(5) or 245(1) or (2) may, at the time of making that finding, by order direct that the forfeiture that would otherwise be imposed under the provision concerned by that finding be commuted to a period of impounding, or confiscation of number-plates, specified in the order, if the court is satisfied that the forfeiture of the motor vehicle will cause extreme hardship to the offending operator or any other person.
(2) For the purposes of subsection (1), financial loss or difficulty in carrying out employment (whether paid or unpaid) or in travelling to a place of employment or business or to any place for the purposes of education, training or study does not constitute extreme hardship.
(3) The period for which a motor vehicle was impounded under section 242 is to be reckoned as counting towards a period of impounding imposed under this section.
(4) A motor vehicle impounded by an order of a court under this section is to be retained by the Commissioner of Police for the time required by the order, unless it is sooner released under this Part.
(5) Number-plates confiscated by an order of a court under this section are to be retained by Transport for NSW for the time required by the order, unless they are sooner released under this Part.