Quad is motorcycle after all.

Some time ago, at the announcement of a new stamp of Australia, a discussion started whether a quad (a motorcycle-like vehicle with 4 wheels) must be part of our stamp collection or not.
From a club member I received a copy of an internet article that can help to get things clear in this question. It concerns a policy announcement of the Dutch Ministry of Finance of December 15th 1998. The complete article text (own English translation) is:

Quad considered to be motorcycle

The State Secretary under conditions approves that a Quad is considered to be a motorcycle for the BPM (= special Dutch tax on newly bought motor vehicles) and MRB (= Dutch tax for owners of motor vehicles).
A quad is a motor vehicle on 4 or more wheels. It is used for transport of persons (at most 2, including the driver) and/or goods or for drawing trailers and machines. Looking at the fact that the quad has 4 or more wheels, principally speaking it is a car. According to the law the minister can make vehicles on more than 2 wheels for the law equal to a motorcycle, at least if the construction resembles that of a motorcycle. This competence has been used under conditions amongst others for trikes (motor vehicles on 3 wheels). The form and construction show much resemblance to the motorcycle and/or trike. The State Secretary under conditions approves that the quad is considered to be a motorcycle. For this the requirements for a trike (art. 4 regulations BPM and MRB order), except for the number of wheels, must be met.

So... the Quad belongs to our collection.
Not... Okay, think of it the way you like it!

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