{"id":"nsw:sl-2025-0304","name":"Motor Vehicles Taxation Regulation 2025","slug":"motor-vehicles-taxation-regulation-2025","collection":"regulation","jurisdiction":"nsw","status":"in_force","isInForce":true,"actNumber":"304 of 2025","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":173734,"registerId":"nsw-sl-2025-0304-current","compilationNumber":null,"startDate":"2026-04-05","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"# Part 1 Preliminary\n\nPart 1 Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Name of regulation","content":"#### 1 Name of regulation\n\n1 Name of regulation\n\n> This regulation is the [Motor Vehicles Taxation Regulation 2025](/view/html/inforce/current/sl-2025-0304).","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement","content":"#### 2 Commencement\n\n2 Commencement\n\n> This regulation commences on 1 July 2025.\n> \n> Note—\n> \n> This regulation repeals and replaces the [Motor Vehicles Taxation Regulation 2016](/view/html/repealed/current/sl-2016-0516), which would otherwise be repealed on 1 September 2025 by the [Subordinate Legislation Act 1989](/view/html/inforce/current/act-1989-146), section 10(2).","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Definitions","content":"#### 3 Definitions\n\n3 Definitions\n\n> In this regulation—\n> \n> caravan means a trailer, including a camper trailer, that is—\n> \n> > (a) permanently fitted for human habitation in connection with a journey, and\n> \n> > (b) used substantially for private purposes.\n> \n> Local Land Services has the same meaning as in the [Local Land Services Act 2013](/view/html/inforce/current/act-2013-051).\n> \n> Local Land Services vehicle means a vehicle owned and used by or on behalf of Local Land Services.\n> \n> PCYC vehicle means a vehicle owned and used by or on behalf of Police Citizens Youth Clubs NSW Ltd.\n> \n> registration includes a renewal of registration.\n> \n> school student driver education vehicle means a vehicle used for school-based driver education at a government school or non-government school.\n> \n> tax concession vehicle means the following—\n> \n> > (a) a caravan,\n> \n> > (b) a Local Land Services vehicle,\n> \n> > (c) a mobile library that is—\n> > \n> > > (i) a motor lorry, or\n> > \n> > > (ii) a trailer than is not plant,\n> \n> > (d) a PCYC vehicle that is—\n> > \n> > > (i) a bus, or\n> > \n> > > (ii) a motor car, or\n> > \n> > > (iii) a station wagon,\n> \n> > (e) plant,\n> \n> > (f) a primary producer’s vehicle that is—\n> > \n> > > (i) a motor car, or\n> > \n> > > (ii) a motor lorry, or\n> > \n> > > (iii) a station wagon, or\n> > \n> > > (iv) a tractor, or\n> > \n> > > (v) a trailer that is not plant,\n> \n> > (g) a school student driver education vehicle that is—\n> > \n> > > (i) a bus, or\n> > \n> > > (ii) a motor car, or\n> > \n> > > (iii) a station wagon,\n> \n> > (h) a tow truck that is a motor lorry,\n> \n> > (i) a very light trailer.\n> \n> tax unit—see section 6(1).\n> \n> the Act means the [Motor Vehicles Taxation Act 1988](/view/html/inforce/current/act-1988-111).\n> \n> tow truck means a tow truck referred to in the [Tow Truck Industry Act 1998](/view/html/inforce/current/act-1998-111), section 4(1)(a).\n> \n> trailer has the same meaning as in the [Road Transport Act 2013](/view/html/inforce/current/act-2013-018).\n> \n> urban tow truck means a tow truck used in a transport district referred to in the [Transport Administration Act 1988](/view/html/inforce/current/act-1988-109), section 108(1)(a)–(c).\n> \n> very light trailer means the following vehicles weighing 760kg or less—\n> \n> > (a) plant other than self-propelled plant,\n> \n> > (b) a trailer other than a caravan.\n> \n> weight, of a motor vehicle—see section 4.\n> \n> Note—\n> \n> The Act and the [Interpretation Act 1987](/view/html/inforce/current/act-1987-015) contain definitions and other provisions that affect the interpretation and application of this regulation.","sortOrder":3},{"sectionNumber":"4","sectionType":"section","heading":"Weight of motor vehicles—the Act, s 23(2)(e)","content":"#### 4 Weight of motor vehicles—the Act, s 23(2)(e)\n\n4 Weight of motor vehicles—the Act, s 23(2)(e)\n\n> > (1) The weight of a motor vehicle for the Act and this regulation is—\n> > \n> > > (a) if Transport for NSW has given a direction in accordance with this section specifying the weight of the vehicle—the weight specified, or\n> > \n> > > (b) otherwise—the weight calculated in accordance with subsection (2) or (3).\n> \n> > (2) The weight of a motor vehicle, other than a trailer, is the unladen mass of the motor vehicle including—\n> > \n> > > (a) the tools and accessories usually carried by the vehicle, and\n> > \n> > > (b) the fuel, water and oil in or on the vehicle.\n> \n> > (3) The weight of a motor vehicle that is a trailer is the unladen mass of the trailer, including the tools and accessories usually carried by the trailer.\n> \n> > (4) The weight of a motor vehicle calculated under subsection (2) or (3) must be rounded to the nearest 10kg, with 5kg being rounded up.\n> \n> > (5) A direction may be given for this section—\n> > \n> > > (a) in relation to motor vehicles of a specified make and description, and\n> > \n> > > (b) by written order of Transport for NSW.","sortOrder":4},{"sectionNumber":"Part 2","sectionType":"part","heading":"Motor vehicle tax","content":"# Part 2 Motor vehicle tax\n\nPart 2 Motor vehicle tax","sortOrder":5},{"sectionNumber":"Division 1","sectionType":"division","heading":"Tax payable—the Act, s 4","content":"## Division 1 Tax payable—the Act, s 4\n\nDivision 1 Tax payable—the Act, s 4","sortOrder":6},{"sectionNumber":"5","sectionType":"section","heading":"Motor vehicle tax payable","content":"#### 5 Motor vehicle tax payable\n\n5 Motor vehicle tax payable\n\n> > (1) The motor vehicle tax payable for a motor vehicle of the type and with the characteristics and weight shown in Schedule 1 is the number of tax units specified for the vehicle—\n> > \n> > > (a) for a vehicle weighing 2,500kg or less—in Schedule 1, Part 1, or\n> > \n> > > (b) for a vehicle weighing more than 2,500kg—in Schedule 1, Part 2.\n> \n> > (2) The tax payable for a motor vehicle weighing more than 3,560kg is increased by—\n> > \n> > > (a) if the vehicle is a bus—200 tax units, or\n> > \n> > > (b) otherwise—333 tax units.\n> \n> > (3) Subsection (2) does not apply to a motor vehicle used substantially for private purposes.\n> \n> > (4) The motor vehicle tax payable for a tax concession vehicle of a kind shown in Schedule 1, Part 3 is the amount calculated in the way specified for the vehicle in the part.","sortOrder":7},{"sectionNumber":"6","sectionType":"section","heading":"Calculation of tax unit for purposes of regulation","content":"#### 6 Calculation of tax unit for purposes of regulation\n\n6 Calculation of tax unit for purposes of regulation\n\n> > (1) For this regulation, a tax unit is—\n> > \n> > > (a) in the financial year commencing on 1 July 2025—$1, and\n> > \n> > > (b) in each later financial year—the amount calculated as follows—\n> > > \n> > > ![](/image/((Type%3D%22subordleg%22)%20AND%20(No%3D0304)%20AND%20(Year%3D2025)%20AND%20(%22Historical%20Document%22%3D0))/g1.gif)  \n> > > where—\n> > > \n> > > A is the sum of the CPI numbers for the March, June, September and December quarters in the calendar year preceding the financial year for which the amount is calculated.\n> > > \n> > > B is the sum of the CPI numbers for the March, June, September and December quarters immediately before 1 January 2025.\n> \n> > (2) The amount of a tax unit must be rounded to the nearest cent, and an amount of 0.5 cent must be rounded down.\n> \n> > (3) If the amount of a tax unit calculated for a financial year is less than the amount that applied for the previous financial year, the amount for the previous financial year applies instead.\n> \n> > (4) As soon as practicable after the Australian Bureau of Statistics publishes the CPI number for the December quarter, Transport for NSW must—\n> > \n> > > (a) notify the Parliamentary Counsel of the amount of the tax unit for the next financial year to allow notice of the amount to be published on the NSW legislation website, and\n> > \n> > > (b) publish, on an appropriate NSW Government website, the taxes applying in each financial year under this section.\n> \n> > (5) A failure to comply with subsection (4) does not affect the operation of this section.\n> \n> > (6) In this section—\n> > \n> > CPI number means the Consumer Price Index (All Groups Index) for Sydney published by the Australian Bureau of Statistics in the latest published series of the index.","sortOrder":8},{"sectionNumber":"Division 2","sectionType":"division","heading":"Refunds and exemptions","content":"## Division 2 Refunds and exemptions\n\nDivision 2 Refunds and exemptions","sortOrder":9},{"sectionNumber":"7","sectionType":"section","heading":"Refund for surrender of registration—the Act, s 13(b)","content":"#### 7 Refund for surrender of registration—the Act, s 13(b)\n\n7 Refund for surrender of registration—the Act, s 13(b)\n\n> > (1) The refund of motor vehicle tax must be calculated to reflect the unexpired days of the registration period as a proportion of the registration period.\n> \n> > (2) Only whole unexpired days may be counted for subsection (1).\n> \n> > (3) The relevant date for counting the unexpired days is—\n> > \n> > > (a) if the cancellation occurred because the motor vehicle was damaged in an incident or stolen—the date on which the vehicle was damaged or stolen, or\n> > \n> > > (b) otherwise—the date on which Transport for NSW cancels the registration.\n> \n> > (4) The amount calculated under subsection (1) must be reduced to pay unpaid fees in relation to the motor vehicle payable under the [Road Transport Act 2013](/view/html/inforce/current/act-2013-018), including fees—\n> > \n> > > (a) under a regulation made under that Act, or\n> > \n> > > (b) for the cancellation of the registration.\n> \n> > (5) The amount of a refund calculated under this section must be rounded down to the nearest dollar.","sortOrder":10},{"sectionNumber":"8","sectionType":"section","heading":"Vehicles exempt from tax—the Act, ss 16(3) and 23(2)(a)","content":"#### 8 Vehicles exempt from tax—the Act, ss 16(3) and 23(2)(a)\n\n8 Vehicles exempt from tax—the Act, ss 16(3) and 23(2)(a)\n\n> > (1) Motor vehicle tax is not payable in relation to the following—\n> > \n> > > (a) a conditionally registered vehicle,\n> > \n> > > (b) a caravan weighing 250kg or less,\n> > \n> > > (c) a very light trailer—\n> > > \n> > > > (i) weighing 250kg or less, and\n> > > \n> > > > (ii) used substantially for private purposes,\n> > \n> > > (d) a vehicle used solely for or in connection with providing a service for conveying—\n> > > \n> > > > (i) sick or injured persons, or\n> > > \n> > > > (ii) persons with a disability, or\n> > > \n> > > > (iii) persons with mobility problems,\n> > \n> > > (e) a motor vehicle, other than a government-owned motor vehicle, that is—\n> > > \n> > > > (i) not for let or hire, and\n> > > \n> > > > (ii) used solely for or in connection with road construction, road maintenance or road repair,\n> > \n> > > (f) a motor vehicle owned by—\n> > > \n> > > > (i) an Aboriginal Land Council, or\n> > > \n> > > > (ii) a cemetery operator, or\n> > > \n> > > > (iii) a park trust, or\n> > > \n> > > > (iv) a consulate or trade mission representing a country other than Australia or an overseas territory, or\n> > > \n> > > > (v) an employee of a consulate or trade mission referred to in subparagraph (iv).\n> \n> > (2) In this section—\n> > \n> > Aboriginal Land Councilhas the same meaning as in the [Aboriginal Land Rights Act 1983](/view/html/inforce/current/act-1983-042).\n> > \n> > cemetery operator has the same meaning as in the [Cemeteries and Crematoria Act 2013](/view/html/inforce/current/act-2013-105).\n> > \n> > disability has the same meaning as in the [Disability Inclusion Act 2014](/view/html/inforce/current/act-2014-041).\n> > \n> > park trust means a trust responsible for the care, control and management of a park or reserve.","sortOrder":11},{"sectionNumber":"Part 3","sectionType":"part","heading":"Miscellaneous","content":"# Part 3 Miscellaneous\n\nPart 3 Miscellaneous","sortOrder":12},{"sectionNumber":"9","sectionType":"section","heading":"Repeal and savings","content":"#### 9 Repeal and savings\n\n9 Repeal and savings\n\n> > (1) The [Motor Vehicles Taxation Regulation 2016](/view/html/repealed/current/sl-2016-0516) is repealed.\n> \n> > (2) An act, matter or thing that, immediately before the repeal of the [Motor Vehicles Taxation Regulation 2016](/view/html/repealed/current/sl-2016-0516), had effect under that regulation continues to have effect under this regulation.","sortOrder":13},{"sectionNumber":"Schedule 1","sectionType":"schedule","heading":"Motor vehicle tax","content":"# Schedule 1 Motor vehicle tax\n\nSchedule 1 Motor vehicle tax\n\nsection 5","sortOrder":14}],"analysis":{"flash_summary":{"complexity_score":6,"scope_assessment":{"changed":false,"description":"The regulation repeals and replaces the Motor Vehicles Taxation Regulation 2016 (sections 2 and 9) and continues to set tax rates, indexation, refunds, concessions and exemptions for motor vehicle taxation. The text does not itself expand the classes of vehicles subject to tax beyond those addressed in the replacement regulation; it maintains the same subject‑matter (tax rates, concessions, weight rules and administrative obligations) without an explicit widening of scope in the provided instrument."},"complexity_factors":["Detailed schedule of tax units with many vehicle categories and narrow weight bands (Schedule 1, Parts 1–2).","Multiple concession and reduction rules with percentage adjustments varying by vehicle class and weight (Schedule 1, Part 3).","Tax unit indexation formula tied to four-quarter CPI sums and minimum‑floor rule, plus rounding rules (section 6).","Discretion for Transport for NSW to issue written directions specifying vehicle weight (section 4(1)(a),(5)).","Interplay with multiple external statutes and defined terms (Motor Vehicles Taxation Act 1988, Road Transport Act 2013, Tow Truck Industry Act 1998, etc.) increasing interpretive load (definitions section 3).","Refund mechanics require counting whole unexpired days, specific relevant date rules, offsets for unpaid fees, and rounding down (section 7).","Exemptions carve out many niche categories with cross-references to other Acts (section 8), creating edge cases for administration."],"plain_english_summary":"This regulation, effective 1 July 2025, fixes motor vehicle tax amounts by vehicle type and weight bands and indexes the basic ‘tax unit’ to the Sydney CPI. Vehicle owners pay the tax on registration; Transport for NSW may specify vehicle weights and must publish the annual tax unit. Refunds for surrendered registrations are pro‑rata and reduced to cover unpaid road transport fees. A set of specific concessions and exemptions reduces or removes tax for listed vehicles (for example, certain caravans, plant, primary‑producer vehicles and community vehicles)."},"issue_detection":{"absurdities":[],"contradictions":[]},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"Scope cannot be meaningfully assessed as the substantive provisions of the regulation were not included in the provided text. Only website navigation and status metadata were supplied. No comparison between original intent and enacted form is possible."},"complexity_factors":["Only administrative metadata was provided — no substantive provisions are present for analysis","The regulation sits within a broader legislative framework (parent Act not identified in the provided text), which typically adds interpretive complexity","Taxation regulations generally involve technical definitions, rate schedules, and exemption criteria — but none are visible here","The staged repeal mechanism under the Subordinate Legislation Act 1989 adds a minor administrative consideration"],"plain_english_summary":"This NSW subordinate regulation, effective 27 June 2025, sets rules on motor vehicle taxation in New South Wales and therefore potentially affects vehicle owners, dealers and related businesses. The supplied text contains only metadata (publication, dates and that it will sunset on 1 September 2030), so no substantive rates, exemptions or requirements can be confirmed."},"kimi_summary":{"content_quality":"ok","complexity_score":5,"scope_assessment":{"changed":false,"description":"This appears to be a standard re-enactment and update of the 2016 regulation, maintaining the same fundamental structure and purpose. The scope remains focused on motor vehicle taxation, concessions, and exemptions without significant expansion beyond the original regulatory intent."},"complexity_factors":["Multiple cross-references to other Acts (Road Transport Act 2013, Local Land Services Act 2013, Tow Truck Industry Act 1998, etc.) requiring external knowledge","CPI-based mathematical formula for annual tax unit adjustment with rounding rules and floor protection (subsection 6(3))","Nested conditional logic in Schedule 1 tables requiring simultaneous assessment of: vehicle type, weight brackets, private vs commercial use, and 'lower taxed vehicle' status","Complex defined term 'tax concession vehicle' with 9 categories and multiple sub-conditions (section 3)","Dual weight calculation methods (Transport for NSW direction vs standard calculation) with specific rounding rules (section 4)","Refund calculation requiring proportional day-counting with multiple exception dates and deduction of unpaid fees (section 7)","Multiple percentage-based concession calculations in Schedule 1 Part 3 that reference 'tax otherwise payable' creating circular calculation dependencies"],"plain_english_summary":"This regulation sets out how motor vehicle registration tax is calculated and applied in New South Wales. It replaces the 2016 version and takes effect from 1 July 2025.\n\n**What it does:**\n- **Sets tax rates** based on vehicle type, weight, and whether it's used for private or business purposes. Heavier vehicles and commercial vehicles generally pay more.\n- **Defines \"tax units\"** — the basic building block for calculating tax. In 2025-26, one tax unit equals $1. This amount automatically adjusts each year based on inflation (CPI), with a safety net preventing decreases.\n- **Explains how vehicle weight is measured** — usually the unladen mass including fuel and tools, rounded to the nearest 10kg.\n- **Lists tax exemptions** — certain vehicles pay no tax at all, including ambulances/disability transport, very light caravans and trailers, road construction vehicles (non-government), and vehicles owned by Aboriginal Land Councils, cemetery operators, park trusts, and foreign consulates.\n- **Provides tax concessions (discounts)** for specific vehicle types including caravans, farm vehicles (primary producer vehicles), tow trucks, mobile libraries, school driver education vehicles, and vehicles used by Local Land Services and Police Citizens Youth Clubs (PCYC).\n- **Explains refunds** — if you cancel your registration early (for example, if your car is stolen or written off), you can get a partial refund based on how many days of registration remain.\n\n**Who it affects:**\n- Anyone registering a vehicle in NSW\n- Businesses with commercial vehicle fleets\n- Primary producers (farmers) and specific organisations like PCYC and Local Land Services\n- Tow truck operators\n\n**Why it matters:**\nThis regulation determines how much you'll pay to register your vehicle. The tax can range from around $84 for a motorcycle to over $2,500 for heavy commercial vehicles. Understanding the concessions and exemptions could save eligible vehicle owners significant money."}},"importantCases":[],"_links":{"self":"/api/acts/motor-vehicles-taxation-regulation-2025","history":"/api/acts/motor-vehicles-taxation-regulation-2025/history","analysis":"/api/acts/motor-vehicles-taxation-regulation-2025/analysis","conflicts":"/api/acts/motor-vehicles-taxation-regulation-2025/conflicts","importantCases":"/api/acts/motor-vehicles-taxation-regulation-2025/important-cases","documents":"/api/acts/motor-vehicles-taxation-regulation-2025/documents"}}