34Imposition of motor tax for light vehicles

### 34 Imposition of motor tax for light vehicles > > (1)  [*\[Section 34 Subsection (1) amended by No. 11 of 2008, s. 4, Applied:01 Jul 2008\]*](/view/html/inforce/2008-07-01/act-2008-011#GS4@Hpa@EN) Tax is imposed in respect of a light vehicle used or to be used on a public street. > > > (2)  [*\[Section 34 Subsection (2) amended by No. 11 of 2008, s. 4, Applied:01 Jul 2008\]*](/view/html/inforce/2008-07-01/act-2008-011#GS4@Hpb@EN) [*\[Section 34 Subsection (2) amended by No. 15 of 2005, s. 4, Applied:10 Jun 2005\]*](/view/html/inforce/2005-06-10/act-2005-015#GS4@Hpa@EN) The amount of the tax (expressed as an annualised sum) is, subject to [subsection (3)](#GS34@Gs3@EN) , the amount prescribed by [Schedule 1](#JS1@EN) . > > > (3)  [*\[Section 34 Subsection (3) amended by No. 11 of 2008, s. 4, Applied:01 Jul 2008\]*](/view/html/inforce/2008-07-01/act-2008-011#GS4@Hpc@EN) [*\[Section 34 Subsection (3) amended by No. 18 of 2007, s. 9, Applied:01 Oct 2007\]*](/view/html/inforce/2007-10-01/act-2007-018#GS9@Hpa@EN) The amount of the tax is calculated by multiplying the amount prescribed by [Schedule 1](#JS1@EN) by the relevant indexation factor (and, if the resultant amount is not an exact multiple of $1, the amount is to be rounded down to the nearest dollar if the remainder is 50 cents or less and rounded up to the nearest dollar if the remainder is more than 50 cents). > > > (4)  [*\[Section 34 Subsection (4) amended by No. 23 of 2012, s. 9, Applied:01 Oct 2012\]*](/view/html/inforce/2012-10-01/act-2012-023#GS9@EN) [*\[Section 34 Subsection (4) amended by No. 18 of 2007, s. 9, Applied:01 Oct 2007\]*](/view/html/inforce/2007-10-01/act-2007-018#GS9@Hpc@EN) [*\[Section 34 Subsection (4) amended by No. 18 of 2007, s. 9, Applied:01 Oct 2007\]*](/view/html/inforce/2007-10-01/act-2007-018#GS9@Hpb@EN) The relevant indexation factor for a tax due day in a particular financial year is the Consumer Price Index for the March quarter immediately preceding that financial year divided by the Consumer Price Index for the March quarter of 2012. > > > (4A)  [*\[Section 34 Subsection (4A) inserted by No. 18 of 2007, s. 9, Applied:01 Oct 2007\]*](/view/html/inforce/2007-10-01/act-2007-018#GS9@Hpd@EN) In [subsection (4)](#GS34@Gs4@EN)  – > > > > > ***tax due day*** means the day on which the tax in respect of a light vehicle is payable under [section 35](#GS35@EN) . > > > (5)  [*\[Section 34 Subsection (5) inserted by No. 15 of 2005, s. 4, Applied:10 Jun 2005\]*](/view/html/inforce/2005-06-10/act-2005-015#GS4@Hpb@EN) [*\[Section 34 Subsection (5) omitted by No. 11 of 2008, s. 4, Applied:01 Jul 2008\]*](/view/html/inforce/2008-07-01/act-2008-011#GS4@Hpd@EN) .  .  .  .  .  .  .  .   > > > (6)  [*\[Section 34 Subsection (6) inserted by No. 15 of 2005, s. 4, Applied:10 Jun 2005\]*](/view/html/inforce/2005-06-10/act-2005-015#GS4@Hpb@EN) [*\[Section 34 Subsection (6) omitted by No. 11 of 2008, s. 4, Applied:01 Jul 2008\]*](/view/html/inforce/2008-07-01/act-2008-011#GS4@Hpd@EN) .  .  .  .  .  .  .  .   > > > (7)  [*\[Section 34 Subsection (7) inserted by No. 15 of 2005, s. 4, Applied:10 Jun 2005\]*](/view/html/inforce/2005-06-10/act-2005-015#GS4@Hpb@EN) [*\[Section 34 Subsection (7) omitted by No. 11 of 2008, s. 4, Applied:01 Jul 2008\]*](/view/html/inforce/2008-07-01/act-2008-011#GS4@Hpd@EN) .  .  .  .  .  .  .  .   > > > (8)  [*\[Section 34 Subsection (8) inserted by No. 15 of 2005, s. 4, Applied:10 Jun 2005\]*](/view/html/inforce/2005-06-10/act-2005-015#GS4@Hpb@EN) [*\[Section 34 Subsection (8) omitted by No. 11 of 2008, s. 4, Applied:01 Jul 2008\]*](/view/html/inforce/2008-07-01/act-2008-011#GS4@Hpd@EN) .  .  .  .  .  .  .  .   > > > (9)  [*\[Section 34 Subsection (9) inserted by No. 15 of 2005, s. 4, Applied:10 Jun 2005\]*](/view/html/inforce/2005-06-10/act-2005-015#GS4@Hpb@EN) [*\[Section 34 Subsection (9) omitted by No. 11 of 2008, s. 4, Applied:01 Jul 2008\]*](/view/html/inforce/2008-07-01/act-2008-011#GS4@Hpd@EN) .  .  .  .  .  .  .  .