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Duties Act 2001 (No. 15 of 2001)
Requested:  23 Jul 2017
Consolidated as at:  4 Jul 2017

199. Exemptions

(1) 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 the Intestacy Act 2010;

(ab) an application to register a motor vehicle, or a notice of a change of beneficial ownership of a motor vehicle, if – 

(i) the application is made, or the notice is given, by an executor of the estate of a deceased person, to register a motor vehicle in the name of a person to whom it is bequeathed in a will of the deceased person; and

(ii) the executor is specified in the will; and

(iii) there is a statutory declaration by the executor to the effect that, to the best of the executor's knowledge, the will is the last will of the deceased person and the executor is an executor specified in the will;

(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, a financial agreement made under section 90B, 90C or 90D of that Act or an order of a court under that Act;

(ca) 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 de facto relationship 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, de facto relationship property, if it is proved to the satisfaction of the Commissioner that –

(i) the de facto relationship has been terminated (whether before or after the certificate of registration is issued); 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, a financial agreement made under section 90UB, 90UC or 90UD of that Act 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 the partners to a personal relationship which has terminated 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 Relationships Act 2003;

(da) a notice of change of beneficial ownership of a motor vehicle if the person who has acquired the beneficial ownership is, or was immediately before the acquisition, the registered operator of the vehicle under a lease agreement;

(e) an application to register a motor vehicle or a notice of change of beneficial ownership of 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;

(ea) the acquisition of a registered motor vehicle by a person who is in the bona fide business of motor vehicle wrecking, where the Commissioner is satisfied that –

(i) the acquisition is for the sole purpose of wrecking the motor vehicle in the course of that business; and

(ii) the motor vehicle will never be re-registered;

(f) an application for transfer of registration of a motor vehicle made by a shareholder to register the motor vehicle in the name of the shareholder if –

(i) the transfer is in the course of a distribution of assets of a company because of the winding-up or deregistration of the company; and

(ii) the distribution is in accordance with the shareholder's entitlement in the undistributed assets of the company immediately before the application to transfer;

(g) an application to register a trailer, or a notice of change of beneficial ownership of a trailer, if the trailer is constructed principally for use as a dwelling.

(1A) In subsection (1)(da) –
lease agreement means an agreement by which a right to use a motor vehicle at any time and for any purpose is conferred on or acquired by a person.
(2) Subsection (1)(f) does not apply to a distribution to a shareholder who was not a shareholder for at least 12 months immediately prior to the notice of appointment of liquidator being lodged under section 537 of the Corporations Act.

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