DUTIES ACT 1997 - SECT 268 Avoidance of double duty--duty paid in a corresponding Australian jurisdiction

DUTIES ACT 1997 - SECT 268

268 Avoidance of double duty--duty paid in a corresponding Australian jurisdiction

Duty is not chargeable in respect of an application to register a motor vehicle in New South Wales if--

(a) at the time the application was made, the motor vehicle is or was registered by the person making the application under the law of an Australian jurisdiction that corresponds to the Road Transport Act 2013 , and

(b) duty was paid in that jurisdiction in respect of the registration.