Dunno but should still be classed as a passenger car
MA (Passenger car)
Example of Class MA (Passenger car).
A passenger vehicle (other than a class MB or class MC vehicle) that has not more than nine seating positions (including the driver's seating position).
MB (Forward control passenger vehicle)
Example of Class MB (Forward control passenger vehicle).
A passenger vehicle (other than a class MC vehicle):
* that has not more than nine seating positions (including the driver's seating position); and
* in which the centre of the steering wheel is in the forward quarter of the vehicle's total length.
MC (Off-road passenger vehicle)
Example of MC (Off-road passenger vehicle).
A passenger vehicle, designed with special features for off-road operation, that has not more than nine seating positions (including the driver's seating position), and that:
* has four-wheel drive; and
* has at least four of the following characteristics when the vehicle is unladen on a level surface and the front wheels are parallel to the vehicle's longitudinal centre-line and the tyres are inflated to the vehicle manufacturer's recommended pressure:
o an approach angle of not less than 28 degrees;
o a breakover angle of not less than 14 degrees;
o a departure angle of not less than 20 degrees;
o a running clearance of not less than 200mm;
o a front-axle clearance, rear-axle clearance or suspension clearance of not less than 175mm.
http://www.nzta.govt.nz/vehicle/classes ... class.html" onclick="window.open(this.href);return false;
IMO prob just another way of revenue gathering
