STAMP DUTIES ACT 1920 - SECT 84G Duty on motor vehicle certificates of registration

This legislation has been repealed.

STAMP DUTIES ACT 1920 - SECT 84G

84G Duty on motor vehicle certificates of registration

(1) For the purposes of this Act and of the matter appearing under the heading "Motor Vehicle Certificate of Registration" in the Second Schedule to this Act, a motor vehicle certificate of registration means a certificate of registration issued in respect of a motor vehicle in accordance with the provisions of the Traffic Act 1909 or Road Transport (Vehicle Registration) Act 1997 as amended by subsequent Acts and the regulations thereunder whether such motor vehicle certificate of registration has been issued pursuant to a new registration or transfer of registration but does not include:

(a) any such motor vehicle certificate of registration issued to the person in whose name such vehicle was last registered (whether in New South Wales or elsewhere) before the issue of such motor vehicle certificate of registration, not being:

(i) a motor vehicle certificate of registration issued to that person where duty has not previously been paid under this Act or any corresponding Act or law of another State or a Territory of the Commonwealth by that person on or in relation to a motor vehicle certificate of registration issued in respect of the motor vehicle, or

(ii) a motor vehicle certificate of registration issued to such a person where, because the motor vehicle was, before the issue of the certificate, registered in another State or a Territory of the Commonwealth in which no duty of a kind chargeable under this section was charged, duty has not previously been payable,

and the certificate is not a certificate referred to in paragraph (d) of this subsection, or

(b) a duplicate motor vehicle certificate of registration, or

(c) a motor vehicle certificate of registration issued pursuant to a transfer of a motor vehicle under Regulation 29 of the Regulations under the Motor Traffic Act 1909 , as so amended, or

(e) a motor vehicle certificate of registration issued for a motor vehicle if ad valorem duty as on a conveyance of property has been paid in connection with the acquisition of the motor vehicle, or

(f) a motor vehicle certificate of registration issued:

(i) in respect of a demonstrator motor vehicle within the meaning of section 4 (1) of the Motor Dealers Act 1974 (paragraph (b) of that definition excepted) which has not previously been registered under the Traffic Act 1909 or Road Transport (Vehicle Registration) Act 1997 or a law of another State or a Territory of the Commonwealth which corresponds to the Traffic Act 1909 or Road Transport (Vehicle Registration) Act 1997 , and

(ii) to a person who is engaged principally in the trade or business of buying or selling motor vehicles, who is the holder of a dealer's licence or a wholesaler's licence under the Motor Dealers Act 1974 and who is the holder of, and who complies with the conditions imposed in respect of, an exemption authority issued by or with the approval of the Chief Commissioner, or

(g) a motor vehicle certificate of registration issued in respect of a motor vehicle specially constructed for the work of conveying sick or injured persons or for mine rescue work in accordance with the Mines Rescue Act 1925 , and the regulations under that Act, if the vehicle while on a road or road related area is used solely for purposes connected with that work, or

(h) a motor vehicle certificate of registration issued in respect of a motor vehicle which weighs not more than 255 kg when unladen and is specially constructed to be used, and while on a road or road related area is used, solely for the conveyance of an invalid, or

(i) a motor vehicle certificate of registration issued to a person who is a dealer in used or reconstructed motor vehicles solely in connection with the business of financing the purchase of those vehicles and who, in the course of that business, does not dispose of any such vehicle except through a dealer licensed under the Motor Dealers Act 1974 , being a certificate that has been obtained for the purpose of the resale of the vehicle in respect of which the certificate is issued, or

(j) a motor vehicle certificate of registration issued to:

(i) a non-profit organisation having as one of its objects a charitable, benevolent, philanthropic or patriotic purpose, or

(ii) a charity which is registered or which is exempted from registration under the Charitable Collections Act 1934 , or

(k) a motor vehicle certificate of registration issued to a rural lands protection board established under the Rural Lands Protection Act 1998 , or

(ka) a motor vehicle certificate of registration issued as a result of the transfer of a motor vehicle from a continued unincorporated industrial organisation or a continued non-industrial organisation (within the meaning of section 615 of the Industrial Relations Act 1991 ) to an industrial organisation or non-industrial organisation (within the meaning of section 406 (1) of that Act) in compliance with the incorporation provisions of the Industrial Relations Act 1991 , or

(kb) a motor vehicle certificate of registration issued in the name of a veteran who is totally and permanently incapacitated and who is eligible for a special rate of pension under section 24 of the Commonwealth Veterans' Entitlements Act 1986 , or

(l) a motor vehicle certificate of registration issued in circumstances in which the Chief Commissioner considers it would not be just and reasonable to require the payment of stamp duty.

(2) Subject to the provisions of this Act a motor vehicle certificate of registration is to be charged with ad valorem duty in respect of the value of the motor vehicle for which the certificate is issued at the rate specified in the Second Schedule.

(2A) Duty is not payable under subsection (2) of this section in the case of a motor vehicle certificate of registration issued to a person who is engaged principally in the trade or business of buying or selling motor vehicles and is the holder of a dealer's licence or a wholesaler's licence under the Motor Dealers Act 1974 where the certificate of registration:

(a) has been obtained for the purpose of the resale of the motor vehicle in respect of which it is issued, being a motor vehicle which has previously been registered under the Traffic Act 1909 or Road Transport (Vehicle Registration) Act 1997 or a law of another State or a Territory of the Commonwealth which corresponds to that Act, and

(b) is not in respect of a "demonstrator motor vehicle" within the meaning of the definition of that expression in section 4 (1) of the Motor Dealers Act 1974 , paragraph (b) of that definition excepted.

(2B) Duty is not payable under subsection (2) of this section in the case of a motor vehicle certificate of registration that:

(a) relates to a motor vehicle described in subsection (2A) of this section, and

(b) is issued to a person who is the holder of a licence under any law of another State, or of a Territory of the Commonwealth, that corresponds to a dealer's licence, or a wholesaler's licence, under the Motor Dealers Act 1974 ,

if stamp duty would not have been payable under any law of that State or Territory in respect of acquisition of the motor vehicle had it been acquired in that State or Territory by a person referred to in subsection (2A) of this section.

(3) For the purposes of this section and all the matter appearing under the heading "Motor Vehicle Certificate of Registration" in the Second Schedule to this Act, the value of a motor vehicle shall, subject to the provisions of subsections (3AA) and (5) of this section, be such amount as is specified, in the form referred to in subsection (3A), by the applicant for such certificate of registration in respect of such motor vehicle or the transfer thereof to represent the market value of such vehicle as at the time of making such application.

(3AA) The value of a new motor vehicle does not include any amount for sales tax if the vehicle was purchased by a purchaser who was not liable to pay sales tax.

(3A) An application for a motor vehicle certificate of registration shall be accompanied by a statement, in or to the effect of the form for the time being approved by the Chief Commissioner, specifying:

(a) the market value of the vehicle as at the time of the making of the application, and

(b) such other matters as the Chief Commissioner may require to be specified in the form.

(3B) Any person who, in purported compliance with a requirement under subsection (3A), furnishes information which is false or misleading in a material particular is guilty of an offence and liable to a penalty not exceeding 50 penalty units or imprisonment for 12 months, or both.

(4) An amount equivalent to the duty chargeable under this Act on a motor vehicle certificate of registration shall be forwarded with the application for the certificate of registration or transfer thereof.

(5) Where, in the opinion of the Chief Commissioner, the amount of the market value of a motor vehicle specified in accordance with subsection (3A) of this section by an applicant for a certificate of registration in respect of the motor vehicle is less than the true market value of the motor vehicle, the Chief Commissioner may make a further assessment of the duty payable on the basis that the value of the motor vehicle was:

(a) the amount of the consideration paid for the acquisition of the motor vehicle by the applicant,

(b) such other amount as, in the opinion of the Chief Commissioner, is the true market value of the motor vehicle, or

(c) if the applicant satisfies the Chief Commissioner that the value of the motor vehicle was some other amount--that other amount.

(5A) Where the Chief Commissioner makes an assessment under subsection (5) that the true market value of a motor vehicle is greater than the market value of the motor vehicle specified in the statement referred to in subsection (3A), the motor vehicle certificate of registration is chargeable with:

(a) the additional duty payable as a result of the assessment, and

(b) a fine of double the additional duty so payable.

(6) The Chief Commissioner may recover any additional duty (including any fine chargeable under subsection (5A)) payable as a result of an assessment under subsection (5) of this section or, as the case may require, shall refund to the applicant any overpayment of duty, the amount of any additional duty or any refund being denoted on the certificate of registration.

(7) For the purposes of this Act, a motor vehicle certificate of registration issued on or after the date of assent to the Stamp Duties (Further Amendment) Act 1982 shall, if it was issued as a result of an application therefor, be deemed to have been issued and first executed at the time at which payment of the fee, or of part of the fee, for the issue of the certificate of registration is first recorded, by cash register imprint or otherwise, in accordance with the regulations under the Motor Traffic Act 1909 .

(8) In this section:

"road" or "road related area" means a road or road related area within the meaning of the Traffic Act 1909 (other than a road or road related area that is the subject of a declaration made under section 2A (1) (b) of that Act).