34AImposition of motor tax for heavy vehicles

### 34A Imposition of motor tax for heavy vehicles > [*\[Section 34A Inserted by No. 11 of 2008, s. 5, Applied:01 Jul 2008\]*](/view/html/inforce/2008-07-01/act-2008-011#GS5@EN) > > > (1)  Tax is imposed in respect of a heavy vehicle used or to be used on a public street. > > > (2)  [*\[Section 34A Subsection (2) substituted by No. 5 of 2016, s. 4, Applied:01 Jul 2016\]*](/view/html/inforce/2016-07-01/act-2016-005#GS4@EN) The amount of tax for a heavy vehicle is – > > > > > > (a) for the financial year commencing 1 July 2016, the amount calculated for the heavy vehicle in accordance with [Schedule 2](#JS2@EN) ; and > > > > > > > (b) for each subsequent financial year, the amount for the heavy vehicle as specified in, or calculated in accordance with, the regulations. > > > (3)  [*\[Section 34A Subsection (3) inserted by No. 5 of 2016, s. 4, Applied:01 Jul 2016\]*](/view/html/inforce/2016-07-01/act-2016-005#GS4@EN) In this section – > > > > > ***subsequent financial year*** means a financial year following the financial year ending on 30 June 2017.