Australian Capital Territory Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2006 (NO. 19 OF 2006 ) - SECT 9

insert

211A     Partial exemption—modified vehicles for people with disabilities

    (1)     This section applies to duty chargeable on an application to register a motor vehicle if—

        (a)     modifications have been made to the vehicle for a person with a disability; and

        (b)     either—

              (i)     the applicant is a person with a disability; or

              (ii)     the motor vehicle is to be used to transport a person with a disability.

    (2)     For the purposes of duty chargeable on the application, the dutiable value of the motor vehicle is the dutiable value of the vehicle apart from this section reduced by the value of the modifications.

    (3)     For this section:

"modifications", made to a vehicle for a person with a disability, means modifications made—

        (a)     to enable the person with a disability to drive the vehicle; or

        (b)     to enable someone else to transport the person with a disability in the vehicle.

Example

the addition to a vehicle of an hydraulic lift for a wheelchair

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).

"value", of modifications, means the consideration (in money or money's worth) given for the modifications.