155Rebate for certain 3-axle buses

155 Rebate for certain 3-axle buses

(1)  If the Registrar is satisfied by statutory declaration or otherwise that a 3-axle bus with a GVM exceeding 12 tonnes is to be used for low-distance transportation for a period for which the registration is to be granted or renewed, the Registrar may grant a rebate of the motor tax that would, but for this subregulation, be payable in respect of that bus.

(2)  A bus is used for low-distance transportation if it travels less than 60 000 kilometres during a period of 12 months (to be calculated from the commencement of each registration period, whether the registration period is 12 months or a lesser period).

(3)  In deciding whether a bus is to be used for low-distance transportation during the period for which the registration is to be granted or renewed, the Registrar is to have particular regard to –

(a) if applicable, the distance travelled by the bus in the 12 months before the application for the registration or the renewal of the registration; and

(b) if a rebate has previously been granted, whether the bus was in fact used for low-distance transportation during the period for which the rebate was granted.

(4)  The rebate is not to be granted except on the registration or the renewal of the registration of the bus.

(5)  The amount of the rebate is to be calculated in accordance with the following formula:

where –

A is the amount of the rebate;

B is the amount of the motor tax that would, but for this subregulation, be payable in respect of the bus;

C is the amount of the motor tax that would have been payable if the bus had been a 2-axle bus with a GVM exceeding 12 tonnes.

(6)  If the bus ceases to be used for low-distance transportation, the registered operator of the bus must, within 14 days –

(a) give the Registrar written notice of the cessation of the entitlement; and