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TASMANIA
__________
REVENUE MEASURES BILL 2007
__________
CONTENTS
PART 1 PRELIMINARY
1. Short title
2. Commencement
PART 2 DUTIES ACT 2001 AMENDED
3. Principal Act
4. Section 3 amended (Interpretation)
5. Section 197 amended (What is the rate of duty?)
PART 3 VEHICLE AND TRAFFIC ACT 1999 AMENDED
6. Principal Act
7. Section 70 inserted
70. Transitional provisions consequent on Revenue
Measures Act 2007
PART 4 VEHICLE AND TRAFFIC ACT 1999 FURTHER AMENDED
8. Principal Act
9. Section 34 amended (Imposition of motor tax)
10. Schedule 1 amended (Rates of Motor Tax)
[Bill 33]-X
2
REVENUE MEASURES BILL 2007
(Brought in by the Premier, the Honourable Paul Anthony
Lennon)
A BILL FOR
An Act to amend the Duties Act 2001 and the Vehicle and
Traffic Act 1999
Be it enacted by His Excellency the Governor of Tasmania, by
and with the advice and consent of the Legislative Council and
House of Assembly, in Parliament assembled, as follows:
PART 1 PRELIMINARY
1. Short title
This Act may be cited as the Revenue Measures
Act 2007.
2. Commencement
(1) Except as provided in this section, this Act
commences on the day on which this Act
receives the Royal Assent.
(2) Parts 2 and 4 commence on 1 October 2007.
[Bill 33] 3
Revenue Measures Act 2007
Act No. of
s. 3 Part 2 Duties Act 2001 Amended
PART 2 DUTIES ACT 2001 AMENDED
3. Principal Act
In this Part, the Duties Act 2001* is referred to
as the Principal Act.
4. Section 3 amended (Interpretation)
Section 3 of the Principal Act is amended by
inserting after the definition of "GST" the
following definition:
"heavy vehicle" has the same meaning as in
the Vehicle and Traffic Act 1999, but
does not include a camper van within the
meaning of that Act;
5. Section 197 amended (What is the rate of duty?)
Section 197 of the Principal Act is amended as
follows:
(a) by omitting from subsection (1)
"subsections (2), (3) and (3A)." and
substituting "subsections (2), (3), (3A)
and (3B).";
(b) by inserting in subsection (2)(b)
"passenger" after "if the dutiable value of
the";
*No. 15 of 2001
4
Revenue Measures Act 2007
Act No. of
Part 2 Duties Act 2001 Amended s. 5
(c) by inserting in subsection (2)(b)
"dutiable" after "$100 of the";
(d) by inserting in subsection (2)(b)
"passenger" after "of the dutiable value
of the";
(e) by inserting in subsection (2)(c)
"passenger" after "of the";
(f) by inserting in subsection (2)(c)
"dutiable" after "that";
(g) by inserting in subsection (3) "a heavy
vehicle the dutiable value of which does
not exceed $2 000 or to" after "to";
(h) by omitting subsection (3A) and
substituting the following subsections:
(3A) Despite subsection (2), the rate of
duty for a new motor vehicle,
other than a heavy vehicle, for
which a manufacturer's fleet
discount has been provided is
$3.50 per $100, or part, of the
dutiable value of the new motor
vehicle.
(3B) The rate of duty for a heavy
vehicle is $1.00 per $100, or part,
of the dutiable value of the heavy
vehicle.
(i) by inserting in subsection (4) "heavy
vehicle or" after "than a";
5
Revenue Measures Act 2007
Act No. of
s. 5 Part 2 Duties Act 2001 Amended
(j) by omitting from subsection (5)(a) "car"
and substituting "vehicle";
(k) by inserting in subsection (6)(a) "motor"
after "purchaser of the";
(l) by inserting in subsection (6)(a) "motor"
after "manufacturer of the";
(m) by inserting in subsection (6)(b) "motor"
after "of the".
6
Revenue Measures Act 2007
Act No. of
Part 3 Vehicle and Traffic Act 1999 Amended s. 6
PART 3 VEHICLE AND TRAFFIC ACT 1999
AMENDED
6. Principal Act
In this Part, the Vehicle and Traffic Act 1999* is
referred to as the Principal Act.
7. Section 70 inserted
After section 69 of the Principal Act, the
following section is inserted in Part 8:
70. Transitional provisions consequent on
Revenue Measures Act 2007
(1) In this section
"tax due day" means the day on
which the motor tax imposed by
section 34 is payable under
section 35.
(2) If in respect of a light vehicle the tax due
day occurs on or after 1 October 2007
but the motor tax is paid before
1 October 2007, the amount of motor tax
payable is the amount that would be
payable had the motor tax been paid on
the tax due day.
(3) If in respect of a light vehicle the tax due
day occurs before 1 October 2007 but the
*No. 70 of 1999
7
Revenue Measures Act 2007
Act No. of
s. 7 Part 3 Vehicle and Traffic Act 1999 Amended
motor tax is paid on or after
1 October 2007, the amount of motor tax
payable is the amount that would have
been payable had the motor tax been paid
on the tax due day.
8
Revenue Measures Act 2007
Act No. of
Part 4 Vehicle and Traffic Act 1999 Further Amended s. 8
PART 4 VEHICLE AND TRAFFIC ACT 1999
FURTHER AMENDED
8. Principal Act
In this Part, the Vehicle and Traffic Act 1999* is
referred to as the Principal Act.
9. Section 34 amended (Imposition of motor tax)
Section 34 of the Principal Act is amended as
follows:
(a) by omitting from subsection (3) "For the
financial year beginning on 1 July 1999
or a later financial year, the" and
substituting "The";
(b) by inserting in subsection (4) "a tax due
day in" after "factor for";
(c) by omitting from subsection (4) "1998."
and substituting "2007.";
(d) by inserting the following subsection
after subsection (4):
(4A) In subsection (4)
"tax due day" means the day
on which the tax in
respect of a light vehicle
*No. 70 of 1999
9
Revenue Measures Act 2007
Act No. of
s. 10 Part 4 Vehicle and Traffic Act 1999 Further Amended
is payable under
section 35.
10. Schedule 1 amended (Rates of Motor Tax)
Schedule 1 to the Principal Act is amended by
omitting Parts 1 and 2 and substituting:
PART 1 CLASS A LIGHT VEHICLES
Type of Vehicle Tax payable $
1. A motor vehicle propelled by a piston engine 74
with 3 or fewer cylinders
2. A motor vehicle propelled by a piston engine 86
with 4 cylinders
3. A motor vehicle propelled by a piston engine 108
with 5 or 6 cylinders
4. A motor vehicle propelled by a piston engine 148
with 7 or 8 cylinders
5. A motor vehicle propelled by a piston engine 166
with more than 8 cylinders
6. A motor vehicle propelled by a rotary engine or 86
an electric motor
PART 2 OTHER LIGHT VEHICLES
Type of Vehicle Tax payable $
1. A truck with a GVM of 3.0 tonnes or more
(a) propelled by a piston engine with 4 or 166
fewer cylinders
(b) propelled by a piston engine with 5 or 193
6 cylinders
10
Revenue Measures Act 2007
Act No. of
Part 4 Vehicle and Traffic Act 1999 Further Amended s. 10
(c) propelled by a piston engine with 7 or 221
8 cylinders
(d) propelled by a piston engine with 249
more than 8 cylinders
(e) propelled by a rotary engine or an 166
electric motor
2. A bus with 10 adult seats including the driver's 110
seat
3. A bus with more than 10 adult seats including 193
the driver's seat
4. A motor cycle 12
5. A trailer with a GVM of 4.5 tonnes or less 16
6. A tractor 83
Government Printer, Tasmania 11