(1) The following vehicles are exempt from registration:(a) an agricultural implement towed by another vehicle;(b) a trailer towed by an agricultural machine operating as an agricultural machine;(c) a vehicle under tow by a tow truck operating as a tow truck;(d) road construction plant owned by a council.(2) If a public street (other than a beach) is closed to traffic under section 56A of the Act for the purposes of a motor vehicle race or reliability trial, a motor vehicle participating in the race or reliability trial is, while travelling on that street, exempt from registration.(3) In this regulation beach means any land (whether above or below high-water mark) which forms, or forms part of, the beach or shore of the sea or any tidal waters;road construction plant means a vehicle (a) consisting of (i) an earthmoving machine; or(ii) a machine for compacting earth or road construction materials; or(iii) a machine for laying or profiling road construction materials; and(b) used for the construction, maintenance or repair of roads.