Commonwealth Numbered Acts

Australian Capital Territory Tax (Vehicle Registration) Act 1981 No. 129 of 1981 - SECT 6

6. (1) Tax is not imposed in respect of the registration of a vehicle in the
name or names of a person or persons where-

   (a)  the vehicle was registered, or registered under a corresponding law,
        at any time before the first-mentioned registration; and

   (b)  the last such registration was solely in the name or names of the same
        person or persons.

(2) Tax is not imposed in respect of the registration of a vehicle solely in
the name or names of one or more of the following persons:

   (a)  a person that is, a person on behalf of, or a trustee upon trust for
        or for the purposes of, a public hospital, public benevolent
        institution, religious institution or public educational institution;

   (b)  a diplomatic mission in Australia of a government of a reciprocating
        country;

   (c)  a person who is a member of such a mission or is a member of the
        family of such a member forming part of his household, being a person
        who is not an Australian citizen and is not ordinarily resident in
        Australia;

   (d)  a person referred to in item 135 or 135A of the First Schedule to the
        Sales Tax (Exemptions and Classifications) Act 1935, where the vehicle
        would have been exempt from sales tax by virtue of either of those
        items if the vehicle had been-

        (i)    purchased by that person immediately before the registration of
               the vehicle; and

        (ii)   new at the time of that purchase; or

   (e)  a person carrying on a business in respect of which he is a licensed
        dealer under the Sale of Motor Vehicles Ordinance 1977 of the
        Australian Capital Territory, or that Ordinance as amended and in
        force for the time being, where the vehicle is held by that person as
        trading stock for resale in the course of carrying on that business.
(3) In paragraph (2) (b), ''reciprocating country'' means a country that does
not impose taxation in relation to the registration or licensing of vehicles
or grants in relation to Australia an exemption from any such taxation
corresponding to the exemptions provided by paragraphs (2) (b) and (c).
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