40Motor tax

40 Motor tax

The regulations may –

(a) provide (subject to this Act) –

(i) for the assessment of motor tax; and

(ii) for reassessment of motor tax; and

(iii) for the purpose of assessment or reassessment of motor tax, prescribe formulas, or other bases of calculation, for determining the amount of motor tax payable in a particular case; and

(b) provide for the payment and recovery of motor tax; and

(c) provide for the payment of additional motor tax, or the refund of motor tax, in specified circumstances; and

(d) make provision for, and with respect to, temporary upgrade permits; and

(e) prescribe, or provide for the grant of, exemptions from, and rebates of, motor tax; and

(f) deal with incidental and ancillary matters.