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Vehicle and Traffic Act 1999
36Changes to registered vehicle, &c., affecting motor tax
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### 36 Changes to registered vehicle, &c., affecting motor tax
> > (1) A person must not use, or permit the use of, a registered vehicle on a public street if there has been an alteration to the vehicle, or its configuration or use, that increases its liability to motor tax unless –
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> > > > (a) the registration of the vehicle has been upgraded in accordance with the regulations; or
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> > > > (b) a temporary upgrade permit is in force authorising the use of the vehicle on public streets with the relevant alteration.
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> > Penalty: In the case of –
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> > > > (a) a first offence – a fine not exceeding 20 penalty units; and
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> > > > (b) a second or subsequent offence – a fine not exceeding 40 penalty units.
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> > (2) The court may impose an additional fine on a person convicted of an offence against [subsection (1)](#GS36@Gs1@EN) not exceeding the amount of motor tax payable for registration of the vehicle or combination for a registration period of 12 months.