Australian Capital Territory Numbered Acts Australian Capital Territory Numbered Acts(1) Subject to subsection (2), duty in respect of an application to register a motor vehicle is payable on the dutiable value of the motor vehicle at the determined rate.
(2) Duty in respect of an application to register a passenger motor vehicle, being a motor vehicle that has a dutiable value of not less than $45,000 and that is constructed primarily for the carriage of not more than 9 occupants, including a sedan, station wagon, coupe, convertible, four wheel drive vehicle with seats for more than 3 persons, two wheel drive panel van with seats for more than 3 persons, three wheel car, forward control passenger vehicle, small bus (seating not more than 9 persons, including the driver), motor home, and snow vehicle, but not including a motor cycle (with or without a side car), large bus (seating more than 9 persons, including the driver), hearse or invalid conveyance, is payable on the dutiable value of the vehicle at the determined rate.