150General exemptions

150 General exemptions

The following are exempt from motor tax:

(a) a light vehicle in respect of which the registered operator is –

(i) the Crown; or

(ii) the State Fire Commission; or

(iii) an institution that is, or is entitled to be, endorsed by the Australian Taxation Office as a charitable or benevolent institution; or

(iv) otherwise approved by the Registrar as being exempt;

(b) a heavy vehicle in respect of which the registered operator is an institution that is, or is entitled to be, endorsed by the Australian Taxation Office as a charitable or benevolent institution;

(c) a bitumen-laying machine, a bulldozer, an earthmoving machine, an excavator, a forklift truck, a front-end loader, an industrial barrow, a log loader, a log skidder, a road grader, a road roller, a rotary hoe, a shovel loader, a street sweeper, a traction engine, a traxcavator or a trench digger;

(d) an agricultural machine used exclusively for agricultural purposes;

(e) a vehicle designed or adapted for use and used exclusively in, or in connection with, fire-fighting operations;

(f) a vehicle that the Registrar, by virtue of the conditions imposed under regulation 84 on the registration of the vehicle, has determined holds restricted registration;

(g) an ambulance;

(h) a self-propelled wheelchair;

(i) a trailer consisting of a mobile air compressor, a concrete mixer, a mobile electric generator or a mobile latrine;

(j) a dolly (but not a converter dolly);

(k) a vintage vehicle used as approved by the Registrar if the registered operator of the vehicle is a full member of a car club, approved by the Registrar for this paragraph;

(l) a special-interest vehicle used as approved by the Registrar.