5Amounts of tax—pro-rata reductions and rounding

#### 5 Amounts of tax—pro-rata reductions and rounding 5 Amounts of tax—pro-rata reductions and rounding (cf Act No 119, 1980, ss 6 and 7) > **s 5, hdg:** Subst 2021 No 22, Sch 3\[11\]. > > > (1)–(1E) (Repealed) > > > (2) The amount of motor vehicle tax applicable to a motor vehicle for a period of less than one year is the amount calculated by multiplying the relevant motor vehicle tax for one year by the number of days for which registration or renewal of registration is to have effect and dividing the result by 365. > > > (3) If registration or renewal of registration of a motor vehicle is to have effect for a period of less than one year, Transport for NSW may impose an additional administration fee of not more than 10 per cent of the relevant motor vehicle tax for that period. > > > (4) If an amount of motor vehicle tax comprises, in addition to a number of dollars, a number of cents, that number of cents— > > > > > (a) if it is less than 50 cents, is to be disregarded, and > > > > > (b) if it is 50 cents or more than 50 cents, is to be taken to be another dollar. > > **s 5:** Am 1990 No 91, Sch 1 (1); 1996 No 52, Sch 1 \[2\]–\[4\]; 2001 No 106, Sch 2 \[1\]; 2009 No 75, Sch 2.3 \[2\]; 2010 No 46, Sch 7 \[5\]–\[7\]; 2013 No 19, Sch 4.52 \[6\]; 2021 No 22, Sch 3\[12\].