(1)  For the purposes of this Act, a motor vehicle is taken always to have the number of seats it had when originally manufactured, regardless of whether any of those seats has been –

(a) permanently or temporarily removed from the motor vehicle; or

(b) permanently or temporarily converted to or adapted to another use.

(2)  However, if, as a result of a modification, a motor vehicle has more seats than it had when originally manufactured as determined under subsection (1) , then, for the purposes of this Act, the motor vehicle is taken to have, after the modification, that higher number of seats.

(3)  For the purposes of this Act –

seat , of a motor vehicle, includes –

(a) the driver's seat; and

(b) an individual seating position on a bench seat; and

(c) a demountable seat (being a seat that is so designed and constructed as to be capable of being readily removed from the motor vehicle without the need to structurally alter the motor vehicle); and

(d) a modifiable seat (being a seat that is so designed and constructed as to be capable of being readily retracted, collapsed or folded away when not in use or of being readily converted or adapted to another use such as a sofa, bed or storage); and

(e) a seat that, to be used, requires the temporary retraction, collapsing or folding-away of a moveable console or armrest; and

(f) a position or space on the floor of the vehicle that is purposely designed or adapted to accommodate, or is dedicated or reserved for the use of, a wheelchair.