Australian Capital Territory Consolidated Acts Australian Capital Territory Consolidated Acts(1) Subject to subsection (2) and section 208AA, duty in respect of an application to register a motor vehicle is payable on the dutiable value of the motor vehicle at the determined rate.
(2) Duty payable on an application to register a motor vehicle is payable on the dutiable value of the vehicle at the determined rate if—
(a) the vehicle has a dutiable value of at least—
(i) $45 000; or
(ii) if an amount is determined under the Taxation Administration Act 1999 , section 139—the amount determined; and
(b) the vehicle is not any of the following:
(i) a motorcycle (with or without a sidecar);
(ii) a large bus (seating 10 or more people, including the driver);
(iii) a hearse;
(iv) an invalid conveyance;
(v) a trailer;
(vi) a vehicle with a gross vehicle mass more than 4.5t;
(vii) plant or equipment;
(viii) a vehicle prescribed by regulation.
Example—par (vii)
forklift
Note An example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act, s 126 and s 132).
(3) A determination of a determined rate for this section may apply, adopt or incorporate an instrument as in force from time to time.
Example—instrument
the Green Vehicle Guide for motor vehicles, a copy of which is accessible at www.greenvehicleguide.gov.au
Note 1 The text of an applied, adopted or incorporated instrument, whether applied as in force from time to time or at a particular time, is taken to be a notifiable instrument if the operation of the Legislation Act, s 47 (5) or (6) is not disapplied (see s 47 (7)).
Note 2 A notifiable instrument must be notified under the Legislation Act.
Note 3 An example is part of the Act, is not exhaustive and may extend, but does not limit, the meaning of the provision in which it appears (see Legislation Act, s 126 and s 132).