My research shows that the pre-war system as applied by the Department of National Defence applied to domestic vehicles, e.g.
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1938 Model Chevrolet G/S 15-cwt truck DND number Z 38-1-20 serial # 815312825 was photographed in February 1940 in Delville Barracks, Cove, Hampshire with a broken right headlamp and had Ontario number plates, allocated to The Seaforth Highlanders of Canada, who were brigaded with the PPCLI. Its driver at the time was Private George Kenyon. Either this truck or a similar one painted the same colour was photographed in England in May 1940, when the Governor-General of Canada, the Earl of Athlone visited the 1st Canadian Division. It was given the Census Number CZ 4205515.
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So, the "Z [YEAR] - 1 - [SEQUENTIAL]" series continued it seems to ..'45? for domestic vehicles but those sent overseas acquired the WD-style numbers from say Spring 1940, just after they landed, applied by the Vehicle Census Branch- Borden of the RCOC [1 Det, at Borden, Hants, then Aldershot] from March 1940.