Australian Capital Territory Numbered Acts

REVENUE LEGISLATION AMENDMENT ACT 2009 (NO. 4 OF 2009) - SECT 4

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Example

Emmy applies to register her car in the ACT. The car is registered in Emmy's name in Queensland. Under Queensland law, registration of Emmy's car is exempt from duty. However, under this Act, registration of Emmy's car is not exempt from duty. Section 218 does not apply, as Emmy has not paid duty in Queensland.

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).

Part 3     First Home Owner Grant Act 2000