Victorian Current Acts Victorian Current Acts(1) Section 233C(1) applies to a vehicle that the Commissioner is satisfied will meet the requirements in section 233C(2) within 12 months from the application for registration or transfer of registration or a longer period approved by the Commissioner.
(2) A person who has received an exemption from the payment of duty under section 233C(1) for a vehicle referred to in subsection (1) must—
(a) within 30 days of the vehicle meeting the requirements in section 233C(2) , provide the Commissioner with evidence of the meeting of those requirements; or
(b) lodge a written notice with the Commissioner within 30 days of becoming aware of any circumstances that may result in a requirement in section 233C(2) not being complied with.
(3) A failure of a person to comply with subsection (2)(b) does not affect the Commissioner's power to exercise a discretion under subsection (1) or to reassess duty under subsection (4).
(4) If a requirement in section 233C(2) is not complied with as required under subsection (1)—
(a) the registration or transfer of registration of the vehicle is chargeable with duty; and
(b) the Commissioner may reassess duty on the registration or transfer of registration accordingly.
S. 233CB inserted by No. 23/2022 s. 12.