(1)  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.

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

(c) does not intend to use the truck for carrying on any trade, business, occupation or employment other than farming or horticulture and does not intend to 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.

(3)  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.

(4)  If the Registrar issues distinctive number plates under subregulation (3) , 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.

(5)  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.

(6)  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 (7) .

Penalty:  Fine not exceeding 10 penalty units.

(7)  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;

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

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

D is the monetary amount of the rebate granted for the period for which the motor tax was paid.