NSWIn ForceAct
Motor Vehicles Taxation Act 1988
3Definitions
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#### 3 Definitions
3 Definitions
(cf Act No 34, 1949, s 3)
> > (1) In this Act—
> >
> > articulated vehicle means any motor vehicle having at its rear a portion, on wheels, which is pivoted to, and a part of which (not being a pole, draw-bar or similar device or an accessory to a pole, draw-bar or similar device) is superimposed on, the forward portion of the vehicle.
> >
> > authorised officer means any person authorised by Transport for NSW for the purposes of this Act either generally or in any particular case.
> >
> > bus means a motor vehicle (not being a taxi-cab)—
> >
> > > (a) plying on a road or road related area for hire for the conveyance of passengers at separate fares, or
> >
> > > (b) fitted or equipped or constructed so as to seat more than 8 adult persons and used or let or intended to be used or let for the conveyance of passengers for hire or for any consideration or in the course of any trade or business.
> >
> > civil defence work means the work of dealing with an emergency (within the meaning of the [State Emergency and Rescue Management Act 1989](/view/html/inforce/current/act-1989-165)).
> >
> > eligible pensioner means a person—
> >
> > > (a) who is entitled to hold any of the following cards issued by the Commonwealth—
> > >
> > > > (i) a card known as a pensioner concession card,
> > >
> > > > (ii) a card known as a gold repatriation health card that is embossed with TPI, EDA, WAR WIDOW or WAR WIDOWER,
> > > >
> > > > Note.
> > > >
> > > > TPI refers to totally and permanently incapacitated and EDA refers to extreme disablement adjustment.
> > >
> > > > (iii) a card prescribed by the regulations as being equivalent to any of those cards, or
> >
> > > (b) who is entitled to receive, in respect of any injury or disease, a pension, or other amount, approved by Transport for NSW that is payable under the [Veterans’ Entitlements Act 1986](http://www.legislation.gov.au/) of the Commonwealth or the [Military Rehabilitation and Compensation Act 2004](http://www.legislation.gov.au/) of the Commonwealth, or
> >
> > > (c) who is a war widow or war widower (within the meaning of section 5E of the [Veterans’ Entitlements Act 1986](http://www.legislation.gov.au/) of the Commonwealth).
> >
> > financial year means a period of 12 months commencing on 1 July.
> >
> > lower taxed motor vehicle means a motor vehicle not exceeding 2,500 kilograms in weight that—
> >
> > > (a) is used substantially for private purposes and has been modified in a manner or to an extent that is recognised by Transport for NSW as being solely or primarily for the transport of a wheelchair, or
> >
> > > (b) is owned by at least one person who receives a carer allowance or carer payment under the [Social Security Act 1991](http://www.legislation.gov.au/) of the Commonwealth, or
> >
> > > (c) is designated by Transport for NSW as a kind of energy efficient motor vehicle in a list that is maintained for the purposes of this definition by Transport for NSW and is made publicly available on its website or in some other manner that Transport for NSW considers appropriate, or
> >
> > > (d) is a trailer.
> >
> > maintenance, in relation to a road, includes cleaning, sweeping, watering or any similar process.
> >
> > motor car means a motor vehicle constructed to be used principally for the carriage of persons, but does not include a bus or a motor cycle.
> >
> > motor cycle means—
> >
> > > (a) any motor vehicle with 2 wheels (not being a trailer), or
> >
> > > (b) any motor vehicle with 3 wheels, one of which is designed to enable a side-car to be carried, or
> >
> > > (c) any motor vehicle which weighs not more than 250 kilograms when unladen and is specially constructed to be used, while on a road or road related area, solely for the conveyance of an invalid,
> >
> > and includes a motor tricycle.
> >
> > motor lorry means a motor vehicle (not being a motor cycle or a tractor or a trailer) constructed to be used principally—
> >
> > > (a) for the carriage of goods, or
> >
> > > (b) for the conveyance of any kind of materials used in any trade, business or industry, or
> >
> > > (c) for use in any work whatever other than the conveyance of persons.
> >
> > motor tricycle means any motor vehicle with 3 wheels and having a GVM (within the meaning of the [Road Transport Act 2013](/view/html/inforce/current/act-2013-018)) of 1 tonne or less.
> >
> > motor vehicle means a motor vehicle (other than a light rail vehicle) or trailer within the meaning of the [Road Transport Act 2013](/view/html/inforce/current/act-2013-018).
> >
> > motor vehicle tax or tax means the motor vehicle tax imposed under section 4.
> >
> > owner, in relation to a motor vehicle, includes—
> >
> > > (a) every person who is the owner, joint owner or part owner of the vehicle, and
> >
> > > (b) any person who has the use of the vehicle under a hire-purchase or a hiring agreement,
> >
> > but does not include the lessor of a motor vehicle under a hire-purchase agreement.
> >
> > plant means a motor vehicle which wholly comprises—
> >
> > > (a) a machine or implement that is not capable of carrying any load other than tools and accessories usually carried, or
> >
> > > (b) a crane or a fork lift truck.
> >
> > primary producer has the same meaning as in the [Road Transport Act 2013](/view/html/inforce/current/act-2013-018).
> >
> > primary producer’s vehicle has the same meaning as in the [Road Transport Act 2013](/view/html/inforce/current/act-2013-018).
> >
> > registered, in relation to a motor vehicle, means registered within the meaning of the [Road Transport Act 2013](/view/html/inforce/current/act-2013-018).
> >
> > road means a road within the meaning of section 4 (1) of the [Road Transport Act 2013](/view/html/inforce/current/act-2013-018) (other than a road that is the subject of a declaration made under section 18 (1) (b) of that Act relating to all of the provisions of that Act).
> >
> > road related area means a road related area within the meaning of section 4 (1) of the [Road Transport Act 2013](/view/html/inforce/current/act-2013-018) (other than a road related area that is the subject of a declaration made under section 18 (1) (b) of that Act relating to all of the provisions of that Act).
> >
> > semi-trailer means a vehicle used or intended to be used as the rear portion of an articulated vehicle.
> >
> > side-car means any car, box or other receptacle attached to the side of a motor cycle and for the carriage of which a third wheel is provided.
> >
> > station wagon has the same meaning as in the [Road Transport (Vehicle Registration) Regulation 2017](/view/html/inforce/current/sl-2017-0451).
> >
> > tractor means any motor vehicle constructed principally for the purpose of supplying motive power for machinery or of hauling any vehicle, but which is not capable of carrying any load (other than tools, spare parts, fuel, water, oil or other accessories necessary for use in connection with the vehicle) or any part of the weight of a vehicle being drawn or its load.
> >
> > trailer includes a semi-trailer.
> >
> > Transport for NSW or TfNSW means Transport for NSW constituted under the [Transport Administration Act 1988](/view/html/inforce/current/act-1988-109).
> >
> > Note.
> >
> > The [Interpretation Act 1987](/view/html/inforce/current/act-1987-015) contains definitions and other provisions that affect the interpretation and application of this Act.
>
> > (2) For the purposes of this Act, a motor vehicle is not a motor vehicle used substantially for private purposes unless—
> >
> > > (a) in the case of a motor vehicle used by a minister of religion—it is used for the purposes of the minister’s calling or for social or domestic purposes or for pleasure, or
> >
> > > (b) (Repealed)
> >
> > > (c) in the case of a motor vehicle used by or on behalf of—
> > >
> > > > (i) a public health organisation within the meaning of the [Health Services Act 1997](/view/html/inforce/current/act-1997-154), or
> > >
> > > > (ii) a non-profit organisation having as one of its objects a charitable, benevolent, philanthropic or patriotic purpose, or
> > >
> > > > (iii) a benevolent or religious organisation or institution,
> > >
> > > it is used for purposes directly connected with the management or business of the organisation or institution or for social or domestic purposes or for pleasure, or
> >
> > > (d) in the case of—
> > >
> > > > (i) a motor car, or
> > >
> > > > (ii) a station wagon, or
> > >
> > > > (iii) a trailer of the type ordinarily used for social or domestic purposes or for pleasure (including a caravan trailer), or
> > >
> > > > (iv) any other motor vehicle the weight of which does not exceed 2 500 kilograms, other than a trailer,
> > >
> > > owned, and registered pursuant to an application made, by the holder of a motor dealer’s licence under the [Motor Dealers and Repairers Act 2013](/view/html/inforce/current/act-2013-107)—it is used or displayed for the purposes of resale or exchange or for social or domestic purposes or for pleasure, or
> >
> > > (e) in the case of a motor vehicle owned by a person who is an officer or an employee of the Crown or of a public authority constituted by or under an Act (including a council or a county council within the meaning of the [Local Government Act 1993](/view/html/inforce/current/act-1993-030))—it is used for the purposes of the person’s employment or for social or domestic purposes or for pleasure, or
> >
> > > (f) in any other case—it is used for social or domestic purposes or for pleasure,
> >
> > and, in the opinion of Transport for NSW, its use for any other purpose is minimal.
>
> > (3) Unless Transport for NSW otherwise determines in a particular case or class of cases, a motor vehicle is not a motor vehicle used substantially for private purposes if it is registered otherwise than in the name of a natural person or natural persons.
>
> > (4) (Repealed)
>
> > (5) Notes included in this Act do not form part of this Act.
>
> **s 3:** Am 1990 No 108, Sch 1; 1991 No 69, Sch 1; 1993 No 73, sec 3; 1995 No 11, Sch 1.82 \[1\]; 1995 No 73, Sch 1 \[1\] \[2\]; 1996 No 30, Sch 1; 1996 No 52, Sch 1 \[1\]; 1997 No 115, Sch 4.12 \[1\] \[2\]; 1997 No 119, Sch 2.16 \[1\]; 1997 No 154, Sch 6.26; 1998 No 11, Sch 6.18; 1999 No 19, Sch 2.26 \[1\]–\[5\]; 2005 No 11, Sch 3.24 \[1\]–\[3\]; 2010 No 46, Sch 7 \[1\]–\[3\]; 2010 No 59, Sch 2.64; 2010 No 119, Sch 1.25 \[1\]; 2011 No 41, Sch 5.28 \[1\]; 2013 No 19, Sch 4.52 \[1\]–\[4\]; 2013 No 107, Sch 3.8; 2014 No 33, Sch 2.26 \[1\]–\[4\]; 2017 No 63, Sch 4.31; 2020 No 30, Sch 4.54\[2\]; 2021 No 22, Sch 3\[1\]–\[5\].