4Tax on motor vehicles

4 Tax on motor vehicles

4 Tax on motor vehicles

(cf Act No 119, 1980, s 5)

(1) When the registration or renewal of registration of a motor vehicle is effected in respect of a period beginning after the commencement of this section, motor vehicle tax shall be levied and collected under this Act in respect of the vehicle for the use of the Crown.

(1A) The regulations may prescribe the amount of tax applicable to a motor vehicle for a year or part of a year.

(2) Subsection (1) is subject to the exemptions and reductions provided for by this Act or the regulations.

(3) The regulations may provide for the annual indexation for inflation of the amounts of tax applicable to motor vehicles.

(4) The Minister must consult with the Treasurer before recommending the making of a regulation under subsection (3).

s 4: Am 2021 No 22, Sch 3[8]–[10].