This originated because William McLean, a Wellington businessman and member of Parliament, imported two tiller-steered Benz cars in February 1898. Although it was decided that the new technology, while having no category for excise, could still be levied at £75 ... McLean's lawyers weren't content that it would be legal to drive them on the highways without an act of parliament. The original bill allowed for McLean to charge £3 for every succeeding car imported, but that was chucked out as being monopolistic. Quite right, too.
So this was the first bit of motor vehicle legislation in the land from October 1898, with the following act coming along in 1902, and others since ...
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