Clause 3

Section 11 of the principal Act is amended by inserting, immediately after subsection (4), the following subsection:“(4A) The Minister may prescribe a rebate on all or any part of the tax payable for vehicles of a specified class, category or description and the Minister may prescribe different rates of rebate or the methods for determining the amount of the rebate for vehicles of different classes, categories or descriptions or vehicles used for different purposes.”.