The following are exempt from motor tax:(a) a light vehicle whose registered operator is (i) the Crown;(ii) the State Fire Commission;(iii) an institution that is, or is entitled to be, endorsed by the Australian Tax Office as a charitable or benevolent institution;(iv) otherwise approved by the Registrar as being exempt;(b) a bitumen-laying machine, a bulldozer, an earthmoving machine, an excavator, a forklift truck, a front-end loader, an industrial barrow, a log loader, a log skidder, a road grader, a road roller, a rotary hoe, a shovel loader, a street sweeper, a traction engine, a traxcavator or a trench digger;(c) an agricultural machine used exclusively for agricultural purposes;(d) a vehicle designed or adapted for use and used exclusively in, or in connection with, fire-fighting operations;(e) a vehicle that has been registered under regulation 59 on condition that the vehicle has restricted use;(f) an ambulance;(g) a self-propelled wheelchair;(h) a trailer consisting of a mobile air compressor, a concrete mixer, a mobile electric generator or a mobile latrine;(i) a dolly (but not a converter dolly);(j) a vintage vehicle used as approved by the Registrar in respect of a club.