DUTIES ACT 2001 - SECT 386 Exemption—registration of interstate registered vehicle or previously registered vehicle

DUTIES ACT 2001 - SECT 386

386 Exemption—registration of interstate registered vehicle or previously registered vehicle

(1) Subject to subsection (3) , vehicle registration duty is not imposed on an application to register a vehicle if—

(a) either—

(i) the vehicle is registered under an Act of another State that corresponds to the Vehicle Registration Act (a
"corresponding Act" ); or

(ii) the vehicle was registered under a corresponding Act and the registration expired or was cancelled under that Act; and

(b) duty under a corresponding Act was paid in that State for the registration of the vehicle; and

(c) the application is made by a person or persons mentioned in subsection (2) .

(2) For subsection (1) (c) , the applicant or applicants must be—

(a) if there is only 1 registered operator—

(i) the registered operator; or

(ii) the registered operator and a relative of the registered operator; or

(iii) a relative of the registered operator; or

(b) if there is more than 1 registered operator—

(i) the registered operators; or

(ii) 1 of the registered operators if the other registered operators are the applicant’s relatives; or

(iii) 1 of 2 registered operators and a relative of the other registered operator; or

(iv) a relative of the registered operators; or

(v) a relative of each of 2 registered operators.

(3) Subsection (1) applies only if the registration of the vehicle, or an interest in the vehicle, in the name of a relative of a registered operator constitutes a gift of the vehicle or interest by the operator to the relative.

(4) In this section—


"registered operator" , of a vehicle mentioned in subsection (1) (a) (ii) , means the person in whose name the vehicle was registered immediately before the expiry or cancellation.