Australian Capital Territory Numbered Acts

STAMP DUTIES AND TAXES (AMENDMENT) ACT 1993 (NO. 16 OF 1993) - SECT 10

10. Schedule 6 to the Principal Act is amended by omitting paragraphs (e) and (f) and substituting the following paragraphs:

    “(e)     a licensed dealer under the Sale of Motor Vehicles Act 1977 or a corresponding law, where the vehicle is held by the dealer as trading stock;

        (f)     the purchaser of the vehicle from a licensed vehicle dealer, where—

              (i)     the vehicle is a used vehicle; and

              (ii)     the registration of the vehicle is the first such registration or transfer after the sale by the dealer.”.