8Vehicles exempt from tax—the Act, ss 16(3) and 23(2)(a)

8 Vehicles exempt from tax—the Act, ss 16(3) and 23(2)(a)

8 Vehicles exempt from tax—the Act, ss 16(3) and 23(2)(a)

(1) Motor vehicle tax is not payable in relation to the following—

(a) a conditionally registered vehicle,

(b) a caravan weighing 250kg or less,

(c) a very light trailer—

(i) weighing 250kg or less, and

(ii) used substantially for private purposes,

(d) a vehicle used solely for or in connection with providing a service for conveying—

(i) sick or injured persons, or

(ii) persons with a disability, or

(iii) persons with mobility problems,

(e) a motor vehicle, other than a government-owned motor vehicle, that is—

(i) not for let or hire, and

(ii) used solely for or in connection with road construction, road maintenance or road repair,

(f) a motor vehicle owned by—

(i) an Aboriginal Land Council, or

(ii) a cemetery operator, or

(iii) a park trust, or

(iv) a consulate or trade mission representing a country other than Australia or an overseas territory, or

(v) an employee of a consulate or trade mission referred to in subparagraph (iv).

(2) In this section—

Aboriginal Land Councilhas the same meaning as in the Aboriginal Land Rights Act 1983.

cemetery operator has the same meaning as in the Cemeteries and Crematoria Act 2013.

disability has the same meaning as in the Disability Inclusion Act 2014.

park trust means a trust responsible for the care, control and management of a park or reserve.