Australian Capital Territory Numbered Acts

DUTIES AMENDMENT ACT 2009 (NO 2) (NO. 45 OF 2009) - SECT 19

Section 208 (2)

substitute

    (2)     Duty payable on an application to register a motor vehicle is payable on the dutiable value of the vehicle at the determined rate if—

        (a)     the vehicle has a dutiable value of at least—

              (i)     $45 000; or

              (ii)     if an amount is determined under the Taxation Administration Act 1999 , section 139—the amount determined; and

        (b)     the vehicle is not any of the following:

              (i)     a motorcycle (with or without a sidecar);

              (ii)     a large bus (seating 10 or more people, including the driver);

              (iii)     a hearse;

              (iv)     an invalid conveyance;

              (v)     a caravan;

              (vi)     a trailer;

              (vii)     a vehicle with a gross vehicle mass more than 4.5t;

              (viii)     plant or equipment;

              (ix)     a vehicle prescribed by regulation.

Example—par (viii)

forklift

Note     An example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act, s 126 and s 132).