Australian Capital Territory Numbered Acts

STAMP DUTIES AND TAXES (AMENDMENT) - SECT 4

Exemption—transfer from registration under the Interstate Road Transport Act 1985 of the Commonwealth to ACT registration

“60B. (1) Tax is not payable on the registration under the Motor Traffic Act of a vehicle that was, immediately before 1 July 1995, registered under the Commonwealth Act if—

        (a)     the registration is the first registration of the vehicle under the Motor Traffic Act after that date; and

        (b)     the person in whose name the vehicle is registered under the Motor Traffic Act—

              (i)     is the person in whose name the vehicle was registered under the Commonwealth Act; or

              (ii)     where the vehicle was registered under the Commonwealth Act in more than 1 person's name—is 1 of those persons.

“(2) In subsection (1)—