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reg 155

Rebate for certain 3-axle buses

In force
Part 7Motor Tax
Division 2Exemptions, rebates and refunds

155 Rebate for certain 3-axle buses

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.

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).

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 – 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 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.

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

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.

If the bus ceases to be used for low-distance transportation, the registered operator of the bus must, within 14 days – give the Registrar written notice of the cessation of the entitlement; and pay to the Registrar a proportion of the rebate equivalent to the proportion that the number of days in the remaining part of the registration period bears to the number of days in the whole of the registration period. Fine not exceeding 10 penalty units.

If the Registrar determines that the entitlement to the rebate has ceased, and gives written notice of that determination to the registered operator of the bus, the registered operator must, within 14 days, pay to the Registrar a proportion of the rebate equivalent to the proportion that the remaining part of the registration period bears to the whole of the registration period. Fine not exceeding 10 penalty units.

If the registration of the bus is transferred and the Registrar is not satisfied that the bus is to be used by the new registered operator of low-distance transportation, the Registrar may make a determination under subregulation (7).

On receiving a notice under subregulation (6)(a) or making a determination under subregulation (7), the Registrar may – issue a replacement certificate of registration for the bus; and make any necessary changes to the particulars recorded in respect of the bus in the register of motor vehicles and trailers.

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