Motor Vehicles Taxation Regulation 2025
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3 Definitions
3 Definitions
In this regulation—
caravan means a trailer, including a camper trailer, that is—
(a) permanently fitted for human habitation in connection with a journey, and
(b) used substantially for private purposes.
Local Land Services has the same meaning as in the Local Land Services Act 2013.
Local Land Services vehicle means a vehicle owned and used by or on behalf of Local Land Services.
PCYC vehicle means a vehicle owned and used by or on behalf of Police Citizens Youth Clubs NSW Ltd.
registration includes a renewal of registration.
school student driver education vehicle means a vehicle used for school-based driver education at a government school or non-government school.
tax concession vehicle means the following—
(a) a caravan,
(b) a Local Land Services vehicle,
(c) a mobile library that is—
(i) a motor lorry, or
(ii) a trailer than is not plant,
(d) a PCYC vehicle that is—
(i) a bus, or
(ii) a motor car, or
(iii) a station wagon,
(e) plant,
(f) a primary producer’s vehicle that is—
(i) a motor car, or
(ii) a motor lorry, or
(iii) a station wagon, or
(iv) a tractor, or
(v) a trailer that is not plant,
(g) a school student driver education vehicle that is—
(i) a bus, or
(ii) a motor car, or
(iii) a station wagon,
(h) a tow truck that is a motor lorry,
(i) a very light trailer.