Tasmanian Numbered Acts Tasmanian Numbered Acts199. Exemptions
Duty under this Chapter is not chargeable in respect of the following:
(a) an application to register a motor vehicle or a notice of a change of beneficial ownership of a motor vehicle made by the personal representative of a deceased person to register a motor vehicle in the name of a person to whom it is bequeathed in the last will of the deceased person or who is beneficially entitled to it under Part V of the Administration and Probate Act 1935 ;
(b) an application to register a motor vehicle or a notice of a change of beneficial ownership of a motor vehicle if –
(i) the person is in the business of financing the purchase or use of motor vehicles; and
(ii) the vehicle was repossessed by, or voluntarily surrendered to, the person; and
(iii) the person, in the course of that business, does not dispose of any such vehicles except by public tender or public auction or through a motor dealer;
(c) an application to register a motor vehicle or a notice of a change of beneficial ownership of a motor vehicle registered in the names of the parties to a marriage or in the name of either of them to the extent that the vehicle was, at the time the application was made or notice lodged, matrimonial property, if it is proved to the satisfaction of the Commissioner that –
(i) the marriage is dissolved or annulled (whether before or after the certificate of registration is issued) or the marriage has irretrievably broken down; and
(ii) the application or notice was made for the purposes of or in accordance with an instrument registered or approved under the Family Law Act 1975 of the Commonwealth or an order of a court under that Act;
(d) an application to register a motor vehicle or a notice of a change of beneficial ownership of a motor vehicle registered in the names of de facto partners or in the name of either of them, to the extent that the vehicle was, at the time the application was made or notice lodged, relationship property, and it is made for the purpose of or in connection with an order under the De Facto Relationship Act 1999 ;
(e) an application to register a motor vehicle that relates to a motor vehicle that is exempt from motor tax under the Vehicle and Traffic Act 1999 or the Transport Act 1981 .