25Lower breakpoint

25 Lower breakpoint

Years in introductory period (1) The lower breakpoint for a vehicle for a year in the introductory period is 1,500 (whether the vehicle is a type 1 or type 2 vehicle). Later years (2) The lower breakpoint for a type 1 vehicle for a year beginning after the introductory period is: (a) if an instrument in force under section 31 determines a number for the lower breakpoint for type 1 vehicles for the year—that number; or (b) otherwise—the lower breakpoint for type 1 vehicles for the previous year. (3) The lower breakpoint for a type 2 vehicle for a year beginning after the introductory period is: (a) if an instrument in force under section 31 determines a number for the lower breakpoint for type 2 vehicles for the year—that number; or (b) otherwise—the lower breakpoint for type 2 vehicles for the previous year.