A person who attaches an accessory plate to an unregistered vehicle to be towed by a tow truck must attach the plate—
(a) to the rearmost end of the unregistered vehicle, as towed; and
(b) in a way that is as nearly as practicable to the way a number plate would be required to be attached to that end of the vehicle were it a registered vehicle.Note—See also sections 118 and 119 .
Penalty—Maximum penalty—12 penalty units.