The regulations create and use a controlled vocabulary and measurement rules that determine how a vehicle is categorised for charging. Key definitional and measurement concepts are contained in regulation 3 and in regulations 4-6.

• MRC (Mass Rating for Charging): central to many classifications, MRC is defined as either (a) the maximum mass recorded on the compliance plate as the GVM, GTMR or ATM, or (b) where no compliance plate exists, the vehicle's operating mass (regulation 3). That links the chargeable category to manufacturer-stated ratings, or alternatively to the mass determined by the registration authority.

• Compliance plate: the regulation expressly imports the Commonwealth Motor Vehicle Standards Act 1989 concept of a compliance plate (regulation 3). The compliance plate is a source document for GVM, GTMR or ATM figures used to calculate MRC.

• Axle and axle-group concepts: the regulations define single axle, single axle group, tandem axle group, twinsteer axle group, tri-axle group and quad-axle group (regulation 3). Regulation 6 adds a mechanical rule for "close-spaced axles" so that axles within certain horizontal distances are aggregated for charging purposes: for instance, two axles less than one metre apart are treated as one axle (regulation 6(1)(a)) and progressively for three and four close-spaced axles (regulation 6(1)(b)-(c)). Distances are measured between the centre-lines of the outermost axles (regulation 6(2)).

• "Nominated": the term is defined to mean nominated by the person applying for registration (regulation 3). Several vehicle categories (short/medium/long combination truck, prime mover types, and multi-combination prime mover etc) are expressly "nominated", linking charging classification to the registrant's nomination at registration.

• Special-purpose vehicles and subtypes: regulation 4 defines a "special-purpose vehicle" and excludes certain vehicle types such as caravans, mobile homes and a list of devices like forklifts and mobile cranes. Regulation 5 distinguishes special-purpose vehicles into types O, P and T on the basis of primary intended use, axle loading and work environment. Type O is a road-built special-purpose vehicle that has at least one axle loaded in excess of the detailed axle load limits set out in the table to regulation 5 (the table sets numerical axle load thresholds by axle configuration and tyre type).

• Combination and trailer counting rules: regulation 7 treats a converter dolly plus a semi-trailer used together as one trailer, and similarly a low loader dolly with a low loader as one trailer. Regulation 8 instructs that if a vehicle sits within more than one category, the payable tax is the higher of the possible charges.

• Two-part charging architecture: regulation 9 prescribes that the heavy vehicle tax equals the road component plus the regulatory component (Part 1 plus Part 2 of Schedule 1). Each part is then split into Divisions corresponding to load-carrying vehicles, load-carrying trailers, buses, and special-purpose vehicles. Part 1 provides base annual charges and per-axle charges for trailers; Part 2 provides additional regulatory charges and per-axle amounts.

These concepts together establish a measurement regime: identify the vehicle's type and MRC per regulation 3, apply aggregation rules for close-spaced axles (regulation 6), determine trailer counts per regulation 7, classify any special-purpose status (regulations 4-5), and then apply the relevant dollar amounts from Part 1 and Part 2 of Schedule 1. The schedules include granular per-axle and fixed sums for a wide range of permutations, for example different charges for truck (type 1) and truck (type 2), different per-axle charges for goods trailers below 9 tonnes GVM, and distinct treatment for converter dollies between the road and regulatory components.

The regulations affect every owner or registrant of a heavy vehicle who is subject to the heavy vehicle tax calculation under the Act. The instrument reaches vehicles defined and classified within regulation 3 and the later special-purpose definitions in regulations 4 and 5.

Primary affected parties:

• Registrants/applicants for vehicle registration: the definition of "nominated" (regulation 3) makes the registrant's nomination at registration a determinative act for some vehicle categories. Where a vehicle is "nominated" to be a short combination or multi-combination prime mover, that nomination shapes which schedule entry applies.
• Owners/operators of load-carrying vehicles and prime movers: Division 1 of Part 1 and Division 1 of Part 2 contain the largest fixed annual charges (for example, amounts for medium and long combination trucks and for prime movers). Owners of combinations (short/medium/long) and prime movers therefore bear significant road and regulatory components.
• Owners/operators of trailers: Division 2 of both Part 1 and Part 2 sets per-axle charges for trailers by type and per axle-group. Owners of pig trailers, dog trailers and semi-trailers with GVM of 9 tonnes or more are explicitly listed. The converter dolly is treated differently between the two parts: the road component lists a $0 charge for converter dollies, while the regulatory component lists per-axle charges (Part 1 Division 2 and Part 2 Division 2 respectively). That split affects owners whose operations include converter dollies.
• Bus operators: Division 3 of both Parts assigns specific charges by axle counts and bus type including articulated buses. The schedules distinguish bus (type 1) and bus (type 2) using MRC and axle numbers (regulation 3 definitions).
• Special-purpose vehicle owners: Division 4 of both Parts differentiates type P (no charge in some cases), type T and type O vehicles. Classification as type O rests on having at least one axle loaded in excess of the axle load limits in the regulation 5 table.
• Vehicle registration authorities: the regulations refer to the vehicle registration authority as the entity that may determine operating mass for vehicles without compliance plates (regulation 3), and the registrant's nomination interacts with the registration process. The operational effect is that registration processes and the data recorded on compliance plates are inputs into tax calculation.

Secondary affected parties and behaviours:

• Fleet managers and accountants who calculate annual heavy vehicle tax liabilities must apply the two-component calculation (regulation 9) and ensure correct classification (regulation 3, regs 4-7).
• Manufacturers and importers whose compliance plates record GVM/GTMR/ATM affect MRC determinations and therefore tax classification.
• Operators who customise or permanently modify vehicles may change their special-purpose status (regulation 4) and thus their charge.

The instrument creates assignment of decision-making: the registrant nominates certain categories; the manufacturer or compliance plate supplies MRC data; the registration authority may determine operating mass where no plate exists; and the schedules prescriptively convert these determinants into fixed annual dollar amounts (see regulation 3, regulation 9 and Schedule 1). The department administering the regulations is the Department of State Growth as stated in the instrument footer.

Duties under the regulation are not expressed as step-by-step obligations to the taxpayer beyond classification inputs and the fact of how the tax is to be calculated. The instrument primarily prescribes calculation rules; related duties such as payment, lodgement, registration obligations and enforcement are matters for the Act and administering authorities. Nevertheless, the regulations create practical duties for registrants and owners insofar as their actions determine chargeable status.

Duties and decision points the regulations create or make relevant:

• Duty to nominate where relevant: "nominated" is defined as nominated by the person applying for registration (regulation 3). A registrant therefore bears the practical duty to nominate the correct combination type (for example, short combination prime mover, multi-combination prime mover). That nomination is consequential for which schedule entries apply (Part 1 and Part 2 entries for prime movers and combinations).
• Duty to supply accurate mass data: MRC is the primary mass metric for charging (regulation 3). This will typically be supplied via the compliance plate (the definition links to the Commonwealth Motor Vehicle Standards Act 1989). Where there is no compliance plate, the registration authority's determination of operating mass is used; therefore, vehicle owners will be required to ensure accurate records and to cooperate with any determination processes.
• Duty to apply trailer-counting rules: registrants must apply regulation 7 when determining how many trailers a prime mover or truck is nominated to haul. For example, a converter dolly used with a semi-trailer is treated as one trailer (regulation 7(a)).
• Duty to apply axle aggregation rules: measurement of axle counts and spacing must follow regulation 6. Two axles less than one metre apart are treated as a single axle for charging purposes (regulation 6(1)(a)). Accurate measurement of horizontal distances between centre-lines is necessary to apply the schedules correctly.
• Duty to understand special-purpose classification: operators of equipment-like vehicles must assess whether a vehicle is a special-purpose vehicle under regulation 4 and, if so, whether it is type P, T or O under regulation 5. This assessment affects whether the vehicle bears any road component or regulatory component charges in Schedule 1 Divisions 4.

Rights or prescriptive protections in the instrument:

• Choice as to nomination: the instrument recognises the registrant's nomination as decisive for several categories (regulation 3 definition of "nominated"). That gives registrants the right to elect an appropriate category at registration, subject to whatever oversight the registration authority exercises under separate law.
• Highest-applicable-charge rule: where a vehicle falls in two or more categories, regulation 8 prescribes that the tax payable is the higher or highest of the taxes. That is not a concession to the registrant; it is a definitional rule giving effect to the intention that registrants cannot combine lower-charging categories to arrive at a lower tax.

What the regulations do not do (and thus where duties lie elsewhere):

• The regulations do not set collection, auditing or penalty procedures. Enforcement and recovery mechanisms are matters for the Act. Regulation 9 is explicit that these amounts are "for the purposes of section 34A(2)(b) of the Act", which indicates calculation is the regulation's function, with collection governed by the Act.
• They do not provide dispute-resolution processes or appeal pathways within the regulation text itself. Any such process would be sourced in the Act or administrative instruments.

Those preparing returns, registrations or annual budgets must therefore treat the regulations as the authoritative schedule for computing the amount payable and must ensure nomination, MRC recording, axle measurement and special-purpose classification are documented and consistent with the registers that the registration authority maintains.

The regulations in the supplied text do not themselves prescribe criminal penalties, administrative fines, or enforcement procedures. The instrument's purpose is to set the calculation for heavy vehicle tax; enforcement, collection and penalty regimes are allocated to the Act referenced in regulation 9 and to the vehicle registration and tax collection frameworks administered by the relevant authorities. The regulations therefore perform a definitional and charging role rather than a sanctioning role.

What the regulation does indicate about enforcement inputs:

• Classification inputs that matter for enforcement: because MRC may be drawn from a compliance plate under the Commonwealth Motor Vehicle Standards Act 1989 (regulation 3), and because the registration authority may determine operating mass where no plate exists (regulation 3), these third-party or administrative documents become evidentiary inputs if a dispute arises about liability. Collection and enforcement actions under the Act are likely to rely on those records.
• Registrant nomination as a potential point of audit or challenge: the regulations make the registrant's nomination the operative factor where a vehicle is "nominated" (regulation 3). That creates an observable datum for auditors and enforcers: the registration record. Where a registrant has nominated a combination type at registration that conflicts with vehicle design or operational reality, enforcement under the Act could follow, but the regulations do not themselves set the sanction.

Implementation and compliance risk that have enforcement implications:

• Misclassification risk: the instrument contains multiple definitions that materially affect charges. For example, the difference between truck (type 1) and truck (type 2) is MRC-based (regulation 3) and will materially change the Part 1 and Part 2 entries. Incorrect classification can therefore lead to underpayment or overpayment and subsequent recovery actions under the Act.
• Axle aggregation mechanics: mistakes in applying the close-spaced axle rules (regulation 6) may change the axle count used for schedule look-up, which could give rise to disputed assessments.

Because penalties and enforcement mechanisms are not described in the regulations themselves, practitioners should consult the Act and relevant administrative rules for (a) when liability is enforceable, (b) penalty types, (c) objection and appeal mechanisms, and (d) the powers of the registration authority and the department administering the regulations (the instrument states administration by the Department of State Growth).

The regulations operate as a subordinate instrument that supplies calculation rules for a statutory heavy vehicle tax identified in the Act. They expressly reference and interact with other legal instruments and administrative determinations.

Express cross-references in the text:

• The Act: regulation 9 locates the calculation role of the regulations to "section 34A(2)(b) of the Act". That means the regulations do not create the tax; they set the amounts which the Act requires be used for calculating the tax. The Act therefore supplies the legal obligation to pay, and likely the collection and enforcement processes.
• Motor Vehicle Standards Act 1989 (Commonwealth): regulation 3 defines "compliance plate" by reference to the Commonwealth Motor Vehicle Standards Act 1989. That Act is therefore a source of data for MRC values (GVM, GTMR, ATM) which directly feed into tax classification under these regulations.
• Vehicle registration authority powers: the definition of "operating mass" in regulation 3 refers to the vehicle registration authority having regard to design and construction, which imports the administrative practices of the state registration authority into the measurement regime. Where no compliance plate is present, the registration authority's operating mass determination is the operative MRC input.
• Rules Publication Act 1953: the instrument footer confirms the regulations are displayed and numbered in accordance with the Rules Publication Act 1953. That is procedural, confirming the regulations' publication compliance.

Functional interactions and consequences:

• Registration and data capture: the regulations are structured so that information normally generated in the registration process (compliance plate data, nomination by the applicant, any operating mass determinations) becomes the primary inputs for tax calculation. This means the registration regime under state law and the Commonwealth compliance plate regime have an operational effect on the tax.
• Complementarity with other heavy vehicle regimes: the special-purpose vehicle definitions and axle-load limits in regulation 5 reference engineering and loading concepts that may overlap with roadworthiness and heavy vehicle access regimes under separate road and transport legislation. The instrument does not supersede those regimes but uses their concepts for tax classification.
• Administrative overlap: the Department of State Growth is listed as the administering department; however, taxation obligations and enforcement powers are governed by the Act. Administrators will need to coordinate between registration functions, compliance-plate records and tax-collection functions.

What the regulations do not do regarding other laws:

• They do not amend the Motor Vehicle Standards Act or the registration statutes. Their effect is limited to the charging and classification role for heavy vehicle tax computation.
• They do not change road access, weight limit or road-use permit regimes; they only set annual financial charges. Any operational access permissions remain subject to other relevant statutory frameworks.

The instrument carries multiple amendment annotations and substituted parts in the Schedule showing an incremental update history. The key items and their application dates are contained within the Schedule and adjacent substitution notes.

Notable substitution and insertion events recorded in the text:

• Regulation 9 is annotated as substituted by S.R. 2024, No. 62 and applied on 29 October 2024. The substitution re-states that the tax for the financial year commencing 1 July 2024 and subsequent years is the sum of Part 1 and Part 2 components.
• Schedule 1 is annotated as substituted by S.R. 2024, No. 62 applied on 29 October 2024. Part 1 of Schedule 1 carries a chain of substitution notes: substituted by S.R. 2021, No. 43 (applied 1 July 2021), substituted by S.R. 2022, No. 69 (applied 27 September 2022), substituted by S.R. 2023, No. 63 (applied 20 September 2023), and substituted by S.R. 2024, No. 62 (applied 29 October 2024). Those notes appear above the Part 1 header.
• Part 2 of Schedule 1 carries substitution and insertion notes: it was substituted by S.R. 2018, No. 16 (applied 1 July 2018) and later substituted by S.R. 2023, No. 63 (applied 20 September 2023) and again by S.R. 2024, No. 62 (applied 29 October 2024). Many Divisions within both Parts contain insertion notes (for example, Divisions 1-4 of Part 1 were inserted by S.R. 2021 No. 43 and subsequently substituted in later years).
• The regulations commenced on 1 July 2017 (regulation 2), and the instrument was notified in the Gazette on 10 May 2017 (instrument footer).

How to read these amendment entries:

• Where a Schedule part or division has multiple substitution notes, the text visible in the current instrument reflects the last substitution date shown. For example, the Part 1 and Part 2 tables as presented are the versions in force after the S.R. 2024, No. 62 substitution applied 29 October 2024.
• The amendment notes suggest periodic revisions to tariff levels and to the structure of Divisions in response to policy decisions, but the instrument itself contains only the current figures and the history annotations; it does not set out prior figures.

Administrative note:

• The regulations are administered in the Department of State Growth (instrument footer). That department will therefore be the first point of contact for operational matters and for queries about the practical implementation of changes arising from the substitution history.

The text of the regulation itself contains no references to judicial decisions, litigation, or precedent. No cases are named or cited within the instrument. Consequently, the instrument does not record any litigation history or judicial construction of its provisions.

Implications and likely areas for dispute (based on the instrument's content):

• Classification disputes: many provisions turn on categorical definitions and measurements. Disputes in administrative or judicial forums would likely focus on whether a vehicle is correctly classified,examples include disagreement over whether a vehicle is truck (type 1) or truck (type 2) (both defined by MRC in regulation 3), whether a vehicle is a special-purpose vehicle and which subtype (regulations 4-5), and whether close-spaced axles should be aggregated under regulation 6.
• Determination of operating mass: regulation 3 allows the vehicle registration authority to determine operating mass for vehicles without a compliance plate. Litigation could potentially arise where an owner disputes that administrative determination, although any procedural appeal mechanisms would be governed by other law rather than by these regulations.
• Correct application of schedule arithmetic: because regulation 9 requires summing the road and regulatory components from Parts 1 and 2, disputes might arise over whether a particular schedule entry applies, especially where a vehicle arguably fits multiple descriptions. Regulation 8 explicitly resolves overlapping classifications by selecting the higher of the taxes, which reduces some ambiguity but could give rise to litigation about which underlying category applies prior to comparing amounts.
• Connector equipment treatment: regulation 7 treats a converter dolly plus a semi-trailer used together as one trailer for the purposes of these regulations. Disputes may arise about whether a specific configuration meets the definition in practice, especially where specialised coupling arrangements exist.

Because the instrument contains no express litigation history, practitioners should consult public records of the administering department and the courts for any cases that may have arisen after the latest substitution (S.R. 2024 No. 62 applied 29 October 2024). Any litigation that has occurred will not be reflected in the text of the instrument itself.

The regulations contain several technical features and side effects that commonly generate compliance mistakes. These are practical pitfalls that arise from the way the instrument ties liability to combinations of definitions, nominated categories and mechanical measurement rules.

1. Two-component calculation requirement (regulation 9)

• Pitfall: failing to add both the Part 1 road component and the Part 2 regulatory component. Regulation 9 is explicit that tax is the sum of the two components. Practitioners sometimes check only one schedule and miss the second component. The schedules show different treatment for certain items across the two parts (for example, converter dollies).

2. Converter dollies: road vs regulatory treatment (Part 1 Division 2; Part 2 Division 2)

• Pitfall: assuming a converter dolly is free of all charges because Part 1 Division 2 lists a $0 road component for converter dollies. Part 2 Division 2, however, lists per-axle charges for converter dollies (single axle $55; tandem $28 etc). The total tax equals the Part 1 road component plus the Part 2 regulatory component. Therefore a converter dolly has zero road-component liability but usually a positive regulatory-component liability.

3. Close-spaced axles aggregation (regulation 6)

• Pitfall: miscounting axles for charging. Regulation 6(1) aggregates axles under specified horizontal distances, for charging purposes (two axles less than one metre apart regarded as one axle; three axles not more than two metres apart regarded as two axles; four axles not more than 3.2 metres apart regarded as three axles). Use centre-line measurements per regulation 6(2). Incorrect measurement can change which column of a schedule applies and therefore the amount payable.

4. MRC sources: compliance plate vs operating mass (regulation 3)

• Pitfall: treating MRC as a self-assessed figure when a compliance plate exists. The regulation ties MRC to the compliance plate where present. If no compliance plate exists, operating mass as determined by the registration authority is used. Practitioners should not substitute subjective or unauthorised vehicle weight claims where a compliance plate attaches.

5. Nominated categories and the registration record (regulation 3 and regulation 7)

• Pitfall: assuming the registrar will automatically apply the "correct" category. Where classification is "nominated" the registrant's nomination is the operative act. That can create both opportunity and risk: an incorrect nomination exposes the registrant to audit or correction under the Act; a deliberate misnomination could trigger recovery or enforcement.

6. Multiple-category rule (regulation 8)

• Pitfall: when a vehicle falls into multiple categories, the amount payable is the higher of the taxes that could apply. Practitioners should not attempt to aggregate lower-category elements to reduce a tax bill; the regulation explicitly prevents that.

7. Special-purpose vehicle type O axle-load thresholds (regulation 5)

• Pitfall: failing to check the axle load limit table in regulation 5. Type O classification requires at least one axle or axle group to exceed the axle load limits given. The table contains different thresholds depending on tyre configuration and axle grouping. A vehicle that just exceeds a threshold in one axle group may move from type T or P to type O and attract a different road-component calculation (Part 1 Division 4).

8. Trailer counting with dollies and low loader dollies (regulation 7)

• Pitfall: miscounting trailers when converter dollies or low loader dollies are used. Regulation 7(a) treats a converter dolly and a semi-trailer used together as one trailer for these regulations; similarly for low loader dolly and low loader in 7(b). This affects both the trailer-specific per-axle charges and the combination classification.

9. Differing per-axle and per-group calculations across Divisions

• Pitfall: mixing up per-axle per-group rates across Part 1 and Part 2, and across trailer types. For example, semi-trailer charges in Part 1 Division 2 are per axle-group amounts that differ by group type; the corresponding Part 2 Division 2 lists relatively small per-axle amounts. Correct total liability requires matching the same trailer type and axle-group column across both Parts.

10. No penalties or collection mechanics in the regulation text

• Pitfall: expecting enforcement or penalty rules to be present in these regulations. They are not. Any questions about payment timing, late payment penalties, objection mechanisms or remission must be referred to the Act and the administering department.

Practical steps to avoid these gotchas:

• Maintain the registration record and compliance plate data as part of the tax calculation file.
• Measure and document axle spacing per regulation 6(2).
• Document the registrant's nomination and retain evidence of any technical basis for that nomination.
• Reconcile the road and regulatory components separately and then sum them, checking the correct Division and column for each vehicle.
• For special-purpose vehicles, assess axle loadings against the table in regulation 5 and document calculations showing whether any axle exceeds the thresholds.

Compliance with these regulations is primarily a matter of accurate classification, record-keeping and arithmetic application of the schedules. The following checklist and procedural steps map the regulations into concrete compliance tasks and controls.

1. Confirm the applicable legal year and calculation basis

• Confirm that for financial years commencing 1 July 2024 and subsequent financial years the tax is road component plus regulatory component (regulation 9). Use the current Schedule 1 as substituted most recently (see amendment notes).

2. Establish MRC (Mass Rating for Charging)

• If a compliance plate exists, extract the GVM, GTMR or ATM recorded on that compliance plate and use that as the MRC (regulation 3).
• If the vehicle lacks a compliance plate, obtain the operating mass as determined by the vehicle registration authority and use that as the MRC (regulation 3).
• Record the source of MRC (plate reference or registration authority determination) in your compliance file.

3. Determine vehicle category and nominated classification

• Using regulation 3 definitions, determine whether the vehicle is a truck (type 1 or type 2), a short/medium/long combination truck, a prime mover category, a bus (type 1/2 or articulated), a trailer type, or a special-purpose vehicle (type P, T or O).
• Where the schedule depends on a "nominated" status, make sure the registrant's nomination at registration is accurate and that you keep a record of the nomination (regulation 3).
• For special-purpose classification, apply regulation 4 to determine whether the vehicle is a special-purpose vehicle. For special-purpose type O, apply the axle load thresholds in regulation 5.

4. Count axles and axle groups using the close-spaced axle rules

• Measure horizontal distances between centre-lines of axles and apply regulation 6(1) to aggregate close-spaced axles where relevant. Document the measurements and the methodology used.
• Classify axle groups as single axle, tandem, twinsteer, tri-axle or quad-axle group per regulation 3 definitions.

5. Determine trailer counts per regulation 7

• If a converter dolly is used with a semi-trailer, treat the combination as one trailer (regulation 7(a)); similarly for a low loader dolly and low loader (regulation 7(b)). Record configuration details supporting trailer counts.

6. Apply the Schedule 1 Part 1 (road component)

• Locate the correct Division (load-carrying vehicles, trailers, buses, or special-purpose) and then the correct row/column based on your vehicle's category and number of axles. For special-purpose vehicle (type O) use the formula shown in Part 1 Division 4: $441 + ($441 x number of axles more than 2).

7. Apply Schedule 1 Part 2 (regulatory component)

• Repeat the process in the corresponding Division of Part 2 and obtain the regulatory component amount. Be mindful of per-axle vs per-axlegroup entries and that some items have flat annual amounts for prime movers or combinations.

8. Sum the components (regulation 9)

• Add the road component (Part 1) and the regulatory component (Part 2). The total is the tax payable for the heavy vehicle for the relevant financial year as prescribed by regulation 9.

9. If the vehicle falls in multiple categories, apply regulation 8

• If the vehicle appears to be within two or more categories, the tax payable is the higher or highest of the taxes that could apply. Compute the total payable under each applicable category (road plus regulatory components) and choose the highest amount.

10. Retain documentation and evidence

• Keep copies of compliance plate data, registration nominations, axle spacing measurements, calculations for MRC and operating mass determinations, any determinations or correspondence with the vehicle registration authority, and all arithmetic supporting the Part 1 and Part 2 sums.
• Retention of these records will be necessary in case the administering department or the tax collection authority seeks to audit classification and calculation.

11. Reconcile with accounts and budgeting

• For fleet management and budgeting, use the Part 1 and Part 2 breakdowns to allocate costs across vehicles. Because Part 1 contains larger fixed sums for combinations and prime movers, properly allocating both components will yield a more accurate cost-per-vehicle analysis.

12. Seek clarification where ambiguity exists

• If a vehicle's status is ambiguous (for example, uncertain special-purpose subtype or marginal axle loading compared to the regulation 5 thresholds), obtain a formal determination from the vehicle registration authority or seek written guidance from the Department of State Growth. The regulation establishes the registration authority's determinations as relevant inputs (regulation 3) and cites the Department as the administering entity.

Illustrative example (procedural)

• Example 1: Short combination prime mover with 4 axles. Part 1 road component for a short combination prime mover, 4 axles, is $5,193 (Part 1, Division 1). Part 2 regulatory component for a short combination prime mover is $413 (Part 2, Division 1). Sum = $5,606 tax payable for that financial year (regulation 9).
• Example 2: Converter dolly with single axle. Part 1 road component for converter dolly is $0 (Part 1 Division 2). Part 2 regulatory component per single axle is $55 (Part 2 Division 2). Sum = $55 tax payable.

Follow-up actions

• Monitor the Department of State Growth's publications and the amendment notes in Schedule 1. The instrument contains multiple substitution entries indicating the schedule is updated periodically (see Amendment history). Ensure you use the correct Schedule version that applies to the financial year in question.

By following these procedural steps and retaining contemporaneous documentation, registrants and their advisers can align classification decisions and tax computations to the requirements of these regulations.