The simple rule is that the rules apply at the time the vehicle was built - however as soon as it is modified in any way - all bets are off.
So if the car had belts when built - then required - if not - not required.
Same applies with wipers, washers, mirrors, blinkers etc.
However, if a vehicle did not have seatbelts and they were later fitted - then they will be required.  A holden engine fitted - then wipers, washers, etc will be required.
As John said, inspectors think they know all the rules and may use their own interpretation which may not be correct - so know the rules yourself.
I once had a lifted subaru which was legal and did not need engineering.  While at the motor registry office in Canberra to pay the yearly rego fee, tech standards spotted the car and slapped a defect notice on the car in the car park - they said I had cut and welded the shockie mounts.  I went and saw them and encouraged them to actually look at the mounts which were still bright yellow cad (no cutting) - they still said tuff - so I went back to the their office and after some gentle words of encouragement (legal threats) they pulled the documentation and agreed - and they went and removed the defect notice.
These same people (not the inpectors but the actual rule makers) have subsequently told me my series 1s do not need seat belts, 2 speed washers, blinkers - eg just as it was built.  They have also said my 77 FC 101 will have to be engineered to confirm it meets 77 rego/compliance standards as it does not have a compliance plate.
So know what the rules are and be prepared to help the inspector understand the rules if need be.
Garry
				
			 
			
		 
			
				
			
			
				REMLR 243
2007 Range Rover Sport TDV6
1977 FC 101 
1976 Jaguar XJ12C
1973 Haflinger AP700
1971 Jaguar V12 E-Type Series 3 Roadster
1957 Series 1 88"
1957 Series 1 88" Station Wagon
			
			
		 
	
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