(1)  If the Registrar is satisfied by statutory declaration or otherwise that the registered operator of a truck –

(a) is engaged in farming or horticulture; and

(b) will use the truck to transport produce or stock, or goods required for farming or horticulture; and

(c) will not use the truck for carrying on any trade, business, occupation or employment other than farming or horticulture and will not hire it out –

the Registrar may grant a rebate of 40% of the motor tax that would, but for this subregulation, be payable in respect of the truck.

(2)  For the purpose of identifying a truck as one in respect of which a rebate has been granted under this regulation, the Registrar may issue distinctive number plates for it.

(3)  If the Registrar issues distinctive number plates under subregulation (2) , the person to whom the plates are issued must –

(a) affix the number plates to the truck in accordance with these regulations; and

(b) keep them so affixed for the period for which the rebate is granted.

Penalty:  Fine not exceeding 10 penalty units.

(4)  If during a period for which a rebate is granted under this regulation –

(a) the registered operator of the truck ceases to be engaged in farming or horticulture; or

(b) the registered operator of the truck uses it for carrying on any trade, business, occupation or employment other than farming or horticulture or hires it out –

the entitlement to the rebate ceases.

(5)  If the entitlement to the rebate ceases, the registered operator of the truck must, within 14 days –

(a) give the Registrar written notice of the cessation of the entitlement; and

(b) return any distinctive number plate issued for the truck (unless the Registrar authorises its retention); and

(c) pay to the Registrar a proportion of the rebate calculated in accordance with subregulation (6) .

Penalty:  Fine not exceeding 10 penalty units.

(6)  The amount to be paid to the Registrar is to be calculated in accordance with the following formula:

where –

A is the amount to be paid;

N is the number of days remaining of the period for which the rebate was granted at the time the entitlement ceased;

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

R is the amount of the rebate.

(7)  In this regulation –

farming includes dairy farming, pastoral farming and fruit growing;

truck includes –

(a) a prime mover; and

(b) a trailer with a GVM exceeding 4.5 tonnes.