Australian Capital Territory Numbered Acts

DUTIES ACT 1999 (NO. 7 OF 1999) - SECT 217

(1)     Duty under this Chapter is not chargeable on an application to register a veteran, vintage or historic vehicle if—

        (a)     the vehicle had not been registered under the Motor Traffic Act or a corresponding law during the 2 years immediately preceding the application for registration;

        (b)     the registration would be the first registration of the vehicle after its restoration; and

        (c)     upon registration the vehicle would be allocated number-plates that carry the words “veteran car”, “vintage car” or “historic car”.

(2)     Where—

        (a)     within the period of 3 years immediately following a registration in relation to which no duty is chargeable under subsection (1) a further application is made for registration of the relevant vehicle under the Motor Traffic Act;

        (b)     the vehicle is owned by the person who owned it at the time of the registration referred to in subsection (1); and

        (c)     upon the further registration the vehicle would not be allocated number-plates that carry the words “veteran car”, “vintage car” or “historic car”;

there is payable, on the first such further application for registration, an amount of tax equal to the tax that would have been payable on the first application for registration of the vehicle after its restoration if subsection (1) had not been applicable.

(3)     In this section “veteran vehicle”, “vintage vehicle” and “historic vehicle” have the same respective meanings as they have in the Motor Traffic Act.