(1)  If there is an alteration to a registered motor vehicle or trailer, or its configuration or use, that increases its liability to motor tax, the Registrar may, on application under this regulation, upgrade the registration of the vehicle or issue a temporary upgrade permit for the vehicle for a period stated in the permit.

(2)  An application to upgrade the registration of a vehicle or for a temporary upgrade permit –

(a) must be made to the Registrar in a form approved by the Registrar; and

(b) must contain the information required in the approved form; and

(c) must be accompanied by the appropriate amount of additional motor tax calculated in accordance with subregulation (3) ; and

(d) must be accompanied by the applicable scheduled fee (if any).

(3)  The amount of the additional motor tax required for an application under this regulation is to be calculated as follows:

(a) in the case of an application to upgrade the registration of the vehicle, the additional motor tax is to be calculated in accordance with the following formula:

where –

A is the amount of the additional motor tax;

A1 is the amount of the motor tax that would have been payable for the last period of registration of the vehicle if the alteration had been effected before that period commenced;

A2 is the amount of the motor tax actually paid for the last period of registration of the vehicle;

N is the number of days remaining in the period of registration when the alteration increasing liability to motor tax occurred;

D is the number of days in the period of registration for which motor tax was paid;

(b) in the case of an application for a temporary upgrade permit, the additional motor tax is to be calculated in accordance with the following formula:

where –

A is the amount of the additional motor tax;

A1 is the amount of the motor tax that would have been payable for the last period of registration of the vehicle if the alteration had been effected before that period commenced, calculated as a daily rate;

A2 is the amount of the motor tax actually paid for the last period of registration of the vehicle, calculated as a daily rate;

D is the number of days for which the permit is to be issued.

(4)  The Registrar may require the applicant –

(a) to provide further information or evidence to assist with the determination of the application; or

(b) to produce the vehicle for inspection at a nominated time and place.

(5)  A temporary upgrade permit –

(a) is to be in a form approved by the Registrar; and

(b) is to be subject to the following conditions:

(i) the permit must be carried in the vehicle to which it relates;

(ii) any other conditions the Registrar determines and specifies in the permit.

(6)  A person who uses, or permits the use of, a vehicle on a public street under the authority of a temporary upgrade permit must comply with the conditions of the permit.

Penalty:  Fine not exceeding 20 penalty units.

(7)  A person who uses, or permits the use of, a vehicle on a public street under the authority of a temporary upgrade permit must ensure that the permit is carried in the vehicle.

Penalty:  Fine not exceeding 10 penalty units.

(8)  The holder of a temporary upgrade permit may surrender the permit to the Registrar and, on the surrender, is entitled to a proportion of the motor tax paid on the application for the permit equivalent to the proportion that the number of days in the remainder of the term of the permit bears to the number of days in the whole of the term of the permit.

(9)  The Registrar may deduct from the amount of the refund the applicable gazetted fee for making the refund and no refund is to be made if the amount of the refund does not exceed the amount of the fee.