Australian Capital Territory Consolidated Acts

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DUTIES ACT 1999 - SECT 214A

Renewal of registration of demonstrators and trading stock

    (1)     The commissioner may, in accordance with guidelines determined by the Minister, authorise a licensed vehicle dealer to maintain the registration of a motor vehicle mentioned in section 214 (1) for more than 12 months without becoming liable for the payment of duty on the application to register the vehicle in his or her name.

    (2)     An authorisation under subsection (1) (a dealer's authorisation ) may be given subject to conditions.

    (3)     A licensed vehicle dealer who renews the registration of a motor vehicle under a dealer's authorisation becomes liable to pay the duty on the application to register the vehicle in his or her name if—

        (a)     the dealer has not disposed of the vehicle within the time for which its registration may be renewed under the authorisation; or

        (b)     the authorisation is revoked.

    (4)     If a licensed vehicle dealer who has been given a dealer's authorisation does not comply with a condition of the authorisation, the commissioner may revoke the authorisation.

    (5)     The Minister may determine guidelines for subsection (1).

    (6)     Guidelines determined under subsection (5) may provide for payment of an amount by a licensed vehicle dealer for or in relation to obtaining an authorisation under subsection (1).

    (7)     A determination under subsection (5) is a disallowable instrument.

Note     A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.



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