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TASMANIA
__________
DUTIES AMENDMENT (MOTOR VEHICLE
INDUSTRY RED TAPE REDUCTION) BILL 2016
__________
CONTENTS
1. Short title
2. Commencement
3. Principal Act
4. Section 192 amended (Imposition of duty)
5. Section 193 amended (Lodgment of statement of dutiable value)
6. Section 194 amended (Failure to register or give notice)
7. Section 195 amended (Who is liable to pay the duty?)
8. Section 196 amended (When does duty become payable?)
9. Chapter 8, Part 3: Heading amended
10. Section 204 substituted
203A. Interpretation of Part 3
204. Exemptions for motor dealers and traders
11. Section 214 repealed
12. Section 215 substituted
215. Improperly obtaining exemption
13. Section 216 amended (Notification if exemption ceases to apply
in relation to motor vehicle)
14. Section 217 repealed
15. Repeal of Act
[Bill 29]-XI
2
DUTIES AMENDMENT (MOTOR VEHICLE
INDUSTRY RED TAPE REDUCTION) BILL 2016
This Public Bill originated in the House of Assembly, and, having this day passed, is
now ready for presentation to the Legislative Council for its concurrence.
SHANE DONNELLY, Clerk of the House
25 August 2016
(Brought in by the Treasurer, the Honourable Peter Carl
Gutwein)
A BILL FOR
An Act to amend the Duties Act 2001
Be it enacted by Her 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:
1. Short title
This Act may be cited as the Duties Amendment
(Motor Vehicle Industry Red Tape Reduction)
Act 2016.
2. Commencement
This Act commences on the day on which this
Act receives the Royal Assent.
[Bill 29] 3
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3. Principal Act
In this Act, the Duties Act 2001* is referred to as
the Principal Act.
4. Section 192 amended (Imposition of duty)
Section 192 of the Principal Act is amended as
follows:
(a) by omitting from paragraph (b) "Vehicle
and Traffic Act 1999; or" and
substituting "Vehicle and Traffic Act
1999.";
(b) by omitting paragraph (c).
5. Section 193 amended (Lodgment of statement of
dutiable value)
Section 193 of the Principal Act is amended by
omitting subsection (2) and substituting the
following subsection:
(2) If -
(a) under section 204, a person was,
when an application to register a
motor vehicle was made, not
required to pay duty in relation to
the application to register; and
*No. 15 of 2001
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(b) the motor vehicle has, under
section 204(4), ceased to be
exempted under section 204(1)
from duty -
the person must, within 14 days, lodge
with the Commissioner a statement, in
relation to the motor vehicle, of the
dutiable value of the motor vehicle as at
the time the application to register the
motor vehicle was made.
Penalty: Fine not exceeding 100 penalty
units.
6. Section 194 amended (Failure to register or give
notice)
Section 194 of the Principal Act is amended by
omitting "or" first occurring and substituting ",
to give a notice in relation to the vehicle as
required under section 216, or to".
7. Section 195 amended (Who is liable to pay the
duty?)
Section 195(c) of the Principal Act is amended
by omitting "a motor dealer, the motor dealer"
and substituting "a motor dealer or a licensed
motor vehicle trader, the motor dealer or
licensed motor vehicle trader".
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8. Section 196 amended (When does duty become
payable?)
Section 196 of the Principal Act is amended by
inserting after paragraph (a) the following
paragraph:
(ab) the day 14 days after the day, if any, on
which the motor vehicle has, under
section 204(4), ceased to be exempted
under section 204(1) from duty; or
9. Chapter 8, Part 3: Heading amended
Part 3 of Chapter 8 of the Principal Act is
amended by omitting "TRADING STOCK
AND DEMONSTRATOR VEHICLES OF
MOTOR DEALERS" from the heading to that
Part and substituting "TRADING STOCK,
DEMONSTRATOR VEHICLES AND
COURTESY VEHICLES".
10. Section 204 substituted
Section 204 of the Principal Act is repealed and
the following sections are substituted:
203A. Interpretation of Part 3
(1) For the purposes of this Part, a motor
vehicle is used as a demonstrator vehicle
if -
(a) the motor vehicle is available for
prospective purchasers of a motor
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vehicle of the same make to test
drive; and
(b) it is used in accordance with
paragraph (a) and is not otherwise
used except -
(i) as a courtesy vehicle; or
(ii) for the display of an
advertisement on the
relevant motor vehicle if
the advertisement relates
solely to a motor dealing
business of the person
registering or transferring
the registration of the
motor vehicle; or
(iii) by sales staff (being
persons whose job
involves the sale of that
make of motor vehicle) in
order to familiarise
themselves with the motor
vehicle; or
(iv) for sale after it has been
used as a demonstrator
vehicle.
(2) For the purposes of this Part, a motor
vehicle is used as a courtesy vehicle if -
(a) the motor vehicle is lent or
available to be lent without
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charge to customers of the person
registering or transferring the
registration of the motor vehicle
while the motor vehicles of those
customers are being serviced or
repaired; and
(b) it is used in accordance with
paragraph (a) and is not otherwise
used except -
(i) as a demonstrator vehicle;
or
(ii) for the display of an
advertisement on the
relevant motor vehicle if
the advertisement relates
solely to a motor dealing
business of the person
registering or transferring
the registration of the
motor vehicle; or
(iii) by sales staff (being
persons whose job
involves the sale of that
make of motor vehicle) in
order to familiarise
themselves with the motor
vehicle; or
(iv) for sale after it has been
used as a courtesy
vehicle.
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(3) For the purposes of this Part, a motor
vehicle is not to be taken to be used for a
use other than the use for which it was
acquired by reason only that the person
who acquired the motor vehicle lends the
motor vehicle to a charity that uses it for
charitable purposes.
(4) In subsection (3) -
charitable purpose means any purpose
that in the opinion of the
Commissioner is charitable;
charity means an institution that is a
religious, scientific, charitable or
public educational institution
exempted by or under the Income
Tax Assessment Act 1936 of the
Commonwealth from the
payment of income tax under that
Act.
204. Exemptions for motor dealers and traders
(1) Duty under this Chapter is not payable
by -
(a) a licensed motor vehicle trader in
respect of an application to
register a motor vehicle; or
(b) a motor dealer in respect of an
application to register a motor
vehicle that is of a type specified
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in an exemption certificate held
by the motor dealer -
if the motor vehicle is acquired for an
exempted use under subsection (2), an
appropriate record is made under
subsection (3) in relation to the motor
vehicle and the motor vehicle has not,
under subsection (4), ceased to be
exempted under this subsection from
duty.
(2) A motor vehicle is acquired for an
exempted use if the motor vehicle -
(a) is a new motor vehicle and it is
acquired for use as a
demonstrator vehicle or as a
courtesy vehicle, or for use both
as a demonstrator vehicle and as a
courtesy vehicle; or
(b) is a used motor vehicle and it is
acquired for resale in the ordinary
course of business; or
(c) is acquired, by the holder of an
exemption certificate, or by a
licensed motor vehicle trader who
is a wholesaler, for sale to -
(i) other holders of
exemption certificates; or
(ii) other licensed motor
vehicle traders; or
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(iii) motor dealers in other
States or in Territories.
(3) An appropriate record is made in relation
to a motor vehicle if the holder of the
exemption certificate or the licensed
motor vehicle trader records the unique
identifying number of the exemption
certificate or motor vehicle trader licence
on the application to register the motor
vehicle.
(4) A motor vehicle ceases to be exempted
under subsection (1) from duty if -
(a) the motor vehicle is a new motor
vehicle, it was acquired for use as
a demonstrator vehicle or as a
courtesy vehicle (or both) and -
(i) it is used for another use;
or
(ii) within 12 months after it
is registered under the
Vehicle and Traffic Act
1999 it has, by the
odometer, travelled a
distance of more than
15 000 kilometres since
the day it was registered;
or
(b) it is not sold within 12 months
after it is registered under the
Vehicle and Traffic Act 1999 or a
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longer period specified by the
Commissioner in a determination
under subsection (6) in relation to
the motor vehicle; or
(c) the motor vehicle is a used motor
vehicle, it is acquired for resale in
the ordinary course of business
and it is used for a use other than
resale; or
(d) the motor vehicle is acquired, by
the holder of an exemption
certificate, or by a licensed motor
vehicle trader who is a
wholesaler, for sale to -
(i) other holders of
exemption certificates; or
(ii) other licensed motor
vehicle traders; or
(iii) motor dealers in other
States or in Territories -
and it is used for a use other than
for such a sale.
(5) A holder of an exemption certificate or a
licensed motor vehicle trader may, before
the end of the period of 12 months after a
motor vehicle is registered under the
Vehicle and Traffic Act 1999, apply to
the Commissioner for a determination
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that a real attempt to sell the vehicle has
been made.
(6) If the Commissioner receives an
application under subsection (5) in
relation to a motor vehicle, the
Commissioner may determine -
(a) that a real attempt to sell the
motor vehicle has been made; and
(b) a period in which, if the motor
vehicle is sold within the period,
subsection (4)(b) is to be taken
not to apply in relation to the
motor vehicle.
11. Section 214 repealed
Section 214 of the Principal Act is repealed.
12. Section 215 substituted
Section 215 of the Principal Act is repealed and
the following section is substituted:
215. Improperly obtaining exemption
A person must not use, or attempt to use,
an exemption certificate, or a motor
vehicle trader licence, to obtain an
exemption in relation to a motor vehicle
if the vehicle is not a vehicle that is
acquired for an exempted use within the
meaning of section 204(2).
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Penalty: Fine not exceeding 100 penalty
units.
13. Section 216 amended (Notification if exemption
ceases to apply in relation to motor vehicle)
Section 216 of the Principal Act is amended as
follows:
(a) by omitting from subsection (1) "of any
change in the purpose specified in
section 214(1) for which a motor vehicle
was acquired and used within 14 days
after the change occurred." and
substituting "within 14 days if a motor
vehicle, acquired by the holder or trader,
becomes a motor vehicle that has ceased
under section 204(4) to be exempted
under section 204(1) from duty.";
(b) by omitting subsections (3) and (4).
14. Section 217 repealed
Section 217 of the Principal Act is repealed.
15. Repeal of Act
This Act is repealed on the three hundred and
sixty fifth day from the day on which it
commences.
14 Government Printer, Tasmania