{"id":"C2004A05201","name":"Commonwealth Vehicles (Registration and Exemption from Taxation) Act 1997","slug":"commonwealth-vehicles-registration-and-exemption-from-taxation-act-1997","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"111 of 1997","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":7772,"registerId":"commonwealth-C2004A05201-current","compilationNumber":null,"startDate":"2026-03-30","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"Part 1","sectionType":"part","heading":"Preliminary","content":"## Part 1—Preliminary","sortOrder":0},{"sectionNumber":"1","sectionType":"section","heading":"Short title [see Note 1]","content":"#### 1 Short title \\[see Note 1\\]\n\n  This Act may be cited as the Commonwealth Vehicles (Registration and Exemption from Taxation) Act 1997.","sortOrder":1},{"sectionNumber":"2","sectionType":"section","heading":"Commencement [see Note 1]","content":"#### 2 Commencement \\[see Note 1\\]\n\n  This Act commences on the day on which it receives the Royal Assent.","sortOrder":2},{"sectionNumber":"3","sectionType":"section","heading":"Definitions","content":"#### 3 Definitions\n\n  In this Act, unless the contrary intention appears:\n\n> Commonwealth authority means a body corporate that is incorporated for a public purpose by a law of:\n\n    (a) the Commonwealth; or\n    (b) the Jervis Bay Territory; or\n    (c) an external Territory other than Norfolk Island;\n  but does not include any body corporate that is excluded by the regulations from this definition.\n\n> DASFLEET means the integrated leasing, rentals and fleet management business conducted by the Commonwealth under that name.\n\n> DASFLEET asset means an asset of the Commonwealth used for the purposes of DASFLEET.\n\n> lease, in relation to a vehicle, means any agreement or arrangement under which the vehicle (whether for any or no consideration) is made available exclusively to a person for the person’s use.\n\n> motor vehicle means any means of conveyance that:\n\n    (a) runs on wheels; and\n    (b) uses or is designed to use volatile spirit, gas, oil, electricity or any other power (not being human or animal power) as the principal means of propulsion;\n  but does not include a motor vehicle designed to be used on a railway or tramway.\n\n> register means the register of Commonwealth vehicles kept under section 6.\n\n> registered vehicle means a vehicle registered under Part 2.\n\n> registrar has the meaning given by subsection 7(2).\n\n> registration, in relation to a vehicle, includes the issue of a vehicle licence in respect of that vehicle under a law of a State or Territory.\n\n> third‑party policy, in relation to the use of a vehicle, means a policy of insurance that, in accordance with the law of a State or Territory, insures:\n\n    (a) the owner of the vehicle; and\n    (b) any other person who at any time (whether with or without the authority of the owner) drives the vehicle;\n  against any liability incurred by them jointly, or by either of them separately, in respect of the death of, or any injury to, a person caused by, or arising out of, the use of the vehicle.\n\n> trailer means any means of conveyance, or any piece of machinery or equipment, that:\n\n    (a) runs on wheels; and\n    (b) is not self‑propelled; and\n    (c) is designed to be towed by a motor vehicle.\n\n> vehicle means a motor vehicle or trailer.","sortOrder":3},{"sectionNumber":"4","sectionType":"section","heading":"Objects of Act","content":"#### 4 Objects of Act\n\n  The objects of this Act are:\n    (a) to provide for the registration of vehicles used by the Commonwealth and Commonwealth authorities; and\n    (b) to exempt from taxation by a State or Territory:\n    (i) the sale of certain DASFLEET assets; and\n    (ii) certain leases of vehicles to the Commonwealth or Commonwealth authorities; and\n    (iii) the registration (under a law of that State or Territory) of certain vehicles leased to the Commonwealth or Commonwealth authorities.","sortOrder":4},{"sectionNumber":"5","sectionType":"section","heading":"Extension of Act to external Territories","content":"#### 5 Extension of Act to external Territories\n\n  This Act extends to:\n    (a) the Australian Antarctic Territory; and\n    (b) the Coral Sea Islands Territory; and\n    (c) the Territory of Heard Island and McDonald Islands.","sortOrder":5},{"sectionNumber":"Part 2","sectionType":"part","heading":"Registration of Commonwealth vehicles","content":"## Part 2—Registration of Commonwealth vehicles","sortOrder":6},{"sectionNumber":"6","sectionType":"section","heading":"Register of Commonwealth vehicles","content":"#### 6 Register of Commonwealth vehicles\n\n  There is to be kept in the Department, under the control of the Registrar, a register of Commonwealth vehicles.","sortOrder":7},{"sectionNumber":"7","sectionType":"section","heading":"Registrar","content":"#### 7 Registrar\n\n  (1) There is to be a position in the Department whose duties include the general control of the register.\n  (2) The Registrar is the APS employee who is performing the duties of the position referred to in subsection (1).","sortOrder":8},{"sectionNumber":"8","sectionType":"section","heading":"Vehicles that may be registered","content":"#### 8 Vehicles that may be registered\n\n  The only vehicles that may be registered under this Part are vehicles owned by, or leased for a continuous period of at least 3 months to, the Commonwealth or a Commonwealth authority.","sortOrder":9},{"sectionNumber":"9","sectionType":"section","heading":"Registration of motor vehicles","content":"#### 9 Registration of motor vehicles\n\n  (1) Upon application made in accordance with an approved form by the owner of a vehicle referred to in section 8, the Registrar must register the vehicle if:\n    (a) the Registrar is satisfied that the vehicle may be registered under this Part; and\n    (b) the applicant has paid the prescribed fee.\n\n> Note: For approved form, see subsection (4).\n\n  (2) The registration of a vehicle:\n    (a) subject to subsection (3), comes into force on the day on which it is granted; and\n    (b) unless sooner cancelled or surrendered, remains in force for the prescribed period.\n  (3) If application is made for the registration, for a further period, of a vehicle that is already registered, the registration may be expressed to come into force immediately after the existing registration ceases to be in force.\n  (4) In this section:\n\n> approved form means a form approved by the Registrar for the purposes of subsection (1).","sortOrder":10},{"sectionNumber":"10","sectionType":"section","heading":"Cancellation of registration by Registrar","content":"#### 10 Cancellation of registration by Registrar\n\n  The Registrar may, by notice in writing given to its owner, cancel the registration of a vehicle if:\n    (a) the vehicle has been stolen or destroyed; or\n    (b) if the fee payable under paragraph 9(1)(b) has been paid by cheque—the cheque is dishonoured when presented for payment.","sortOrder":11},{"sectionNumber":"11","sectionType":"section","heading":"Automatic cancellation of registration","content":"#### 11 Automatic cancellation of registration\n\n  If:\n    (a) in the case of a registered vehicle that is owned by the Commonwealth or a Commonwealth authority—the Commonwealth or Commonwealth authority ceases to be the owner of the vehicle; or\n    (b) in the case of a registered vehicle that is leased to the Commonwealth or a Commonwealth authority—the lease expires or is terminated;\n  the registration of the vehicle ceases immediately to be in force.","sortOrder":12},{"sectionNumber":"12","sectionType":"section","heading":"Suspension of registration","content":"#### 12 Suspension of registration\n\n  (1) The Registrar may, by notice in writing given to its owner, suspend the registration of a vehicle if:\n    (a) the vehicle has been stolen; or\n    (b) if the fee payable under paragraph 9(1)(b) has been paid by cheque—the cheque is dishonoured when presented for payment.\n  (2) The vehicle is taken not to be registered while the registration is suspended.\n  (3) If the registration of a vehicle has been suspended because the vehicle was stolen, the Registrar may, by notice in writing given to its owner, terminate the suspension if the Registrar is satisfied:\n    (a) in the case of a vehicle owned by the Commonwealth or a Commonwealth authority—that the vehicle has been found; or\n    (b) in the case of a vehicle that is leased to the Commonwealth or a Commonwealth authority—that the vehicle has been found and returned to the Commonwealth or the authority for use in accordance with the lease.\n  (4) If the registration of a vehicle has been suspended for the reason specified in paragraph (1)(b), the Registrar may, by notice in writing given to its owner, terminate the suspension if the Registrar is satisfied that the amount of the fee payable by the owner of the vehicle under subsection 9(1) has actually been paid.","sortOrder":13},{"sectionNumber":"13","sectionType":"section","heading":"Surrender of registration","content":"#### 13 Surrender of registration\n\n  The owner of a registered vehicle may, by notice in writing to the Registrar, surrender the registration of the vehicle.","sortOrder":14},{"sectionNumber":"14","sectionType":"section","heading":"Exemption from registration etc. under State or Territory laws","content":"#### 14 Exemption from registration etc. under State or Territory laws\n\n  If a vehicle is registered under this Part, no person:\n    (a) is under an obligation under a law of a State or Territory:\n    (i) to have the vehicle registered; or\n    (ii) to apply for the issue of a vehicle licence in respect of the vehicle; or\n    (iii) to display on the vehicle any registration plates issued under the law of that State or Territory; or\n    (iv) to ensure that there is in force a third party policy in relation to the use of the vehicle; or\n    (b) may be found guilty of an offence, or be in any way penalised, under a law of a State or Territory for having used the vehicle, or caused or permitted the vehicle to be used, while:\n    (i) the vehicle was not registered; or\n    (ii) a vehicle licence was not in force in respect of the vehicle; or\n    (iii) registration plates were not displayed on the vehicle; or\n    (iv) there was not in force a third party policy in relation to the use of the vehicle;\n    as required under the law of that State or Territory.","sortOrder":15},{"sectionNumber":"15","sectionType":"section","heading":"Regulations may make further provision with respect to registered vehicles","content":"#### 15 Regulations may make further provision with respect to registered vehicles\n\n  The regulations may make provision for and in relation to:\n    (a) the keeping of the register; and\n    (b) the issue, replacement and return of certificates of registration, registration plates and registration labels in respect of registered vehicles; and\n    (c) regulating the display of registration plates and labels on registered vehicles; and\n    (d) prohibiting the defacement, or the alteration (without the authority of the Registrar), of certificates of registration, registration plates and registration labels issued in respect of registered vehicles; and\n    (e) prohibiting the display on vehicles of words, letters or digits that are, or other matter that is, capable of being mistaken for a registration plate or label issued in respect of a registered vehicle; and\n    (f) requiring notification to be given to the Registrar of such matters as are prescribed.","sortOrder":16},{"sectionNumber":"Part 3","sectionType":"part","heading":"Exemption from taxation","content":"## Part 3—Exemption from taxation","sortOrder":17},{"sectionNumber":"16","sectionType":"section","heading":"Exemption from State and Territory taxation","content":"#### 16 Exemption from State and Territory taxation\n\n  (1) Tax is not payable under a law of a State or Territory in respect of:\n    (a) an exempt matter; or\n    (b) anything done (including a transaction entered into or an instrument or document made, executed, lodged or given) because of, or for a purpose connected with, or arising out of, an exempt matter.\n  (2) In subsection (1):\n\n> exempt matter means any of the following:\n\n    (a) the sale by the Commonwealth of a package of DASFLEET assets that includes the fleet, or the major part of the fleet, of vehicles used by it for the purposes of DASFLEET;\n    (b) the sale by the Commonwealth of the fleet, or the major part of the fleet, of vehicles used by it for the purposes of DASFLEET;\n    (c) the lease of a vehicle for a continuous period of at least 3 months to the Commonwealth or a Commonwealth authority;\n    (d) the registration (under a law of the State or Territory concerned) of a vehicle that is leased to the Commonwealth, or a Commonwealth authority, for a continuous period of at least 3 months.","sortOrder":18},{"sectionNumber":"Part 4","sectionType":"part","heading":"Miscellaneous","content":"## Part 4—Miscellaneous","sortOrder":19},{"sectionNumber":"17","sectionType":"section","heading":"Regulations","content":"#### 17 Regulations\n\n  (1) The Governor‑General may make regulations prescribing matters:\n    (a) required or permitted by this Act to be prescribed; or\n    (b) necessary or convenient to be prescribed for carrying out or giving effect to this Act.\n  (2) Without limiting subsection (1), the regulations may prescribe penalties not exceeding 10 penalty units for the contravention of any regulation made under this Act.","sortOrder":20}],"analysis":{"issue_detection":{"absurdities":[{"type":"other","section":"3 (definition of 'lease')","severity":"medium","reasoning":"A lease at law ordinarily connotes a consensual arrangement with at least some reciprocal obligation. By explicitly including 'no consideration' arrangements, the definition is so broad it captures virtually any temporary exclusive use arrangement, making it impossible to distinguish a genuine lease (triggering tax exemption under s16) from an informal loan of a vehicle. This creates uncertainty about which arrangements actually attract the statutory benefits.","confidence":0.72,"description":"The definition of 'lease' includes arrangements where the vehicle is made available for 'no consideration', yet the Act's exemption provisions in Part 3 and eligibility criteria in section 8 treat leases as commercial arrangements implying a genuine bilateral transaction. A zero-consideration 'lease' is functionally indistinguishable from a gratuitous licence or loan, blurring the boundary between what qualifies as a registrable or exempt-matter lease and what does not."},{"type":"impossible_compliance","section":"5 (Extension to external Territories)","severity":"low","reasoning":"The Act's core operative provisions—registration of Commonwealth vehicles and exemption from State/Territory taxation—presuppose functioning road networks and State/Territory vehicle registration regimes. None of the three listed external territories have these. The extension of the Act to them creates obligations and rights that can never be practically exercised, rendering the provision meaningless in application.","confidence":0.78,"description":"Section 5 extends the Act to the Australian Antarctic Territory, the Coral Sea Islands Territory, and the Territory of Heard Island and McDonald Islands. However, these territories have no road infrastructure, no motor vehicle registration schemes, and no practical capacity for vehicles to be 'registered' or 'used' in a way that would engage State or Territory taxation obligations. The extension is operationally vacuous for those territories."},{"type":"other","section":"10 and 12","severity":"medium","reasoning":"The asymmetry between the suspension and cancellation regimes for dishonoured cheques is internally inconsistent. Suspension is reversible (s12(4)) once payment is confirmed, but cancellation under s10 is not—despite being triggered by the same factual circumstance. This means the outcome (cancellation vs suspension) depends entirely on which discretion the Registrar exercises, with no legislative guidance on which should apply, and the harsher outcome (cancellation) is irremediable under the Act's own terms.","confidence":0.81,"description":"Both section 10 (cancellation) and section 12 (suspension) permit the Registrar to act on a dishonoured cheque, but neither provision addresses the scenario where the cheque is subsequently honoured on re-presentation or the payment is made by other means after cancellation or suspension is initiated. The Act provides a pathway to lift suspension under s12(4) but provides no equivalent mechanism to reverse a cancellation under s10 where payment is later made good, forcing a fresh registration application and fee for what may be a temporary banking error."},{"type":"self_contradicting","section":"9(1)","severity":"low","reasoning":"The interaction between the mandatory registration obligation in s9(1) and the cancellation discretion in s10(b) is not sequenced or qualified. Once the Registrar 'must' register, the vehicle is registered. A subsequent dishonour of the cheque triggers a discretionary (not mandatory) cancellation. This is workable in practice but represents a logical inconsistency in that mandatory compliance with s9(1) can be undone at the Registrar's option rather than as a matter of right.","confidence":0.65,"description":"Section 9(1) provides that the Registrar 'must' register a vehicle if both conditions (eligibility and fee payment) are satisfied, yet section 10 grants the Registrar a discretionary power to cancel registration on a dishonoured cheque. If the cheque dishonours after registration is granted but before it is formally recorded or acted upon, there is a logical gap: the mandatory registration obligation was fulfilled at the moment of satisfaction, yet the cancellation power in s10 effectively allows the Registrar to undo the mandatory outcome, creating an irresolvable tension between mandatory grant and discretionary cancellation."},{"type":"other","section":"3 (definition of 'Commonwealth authority')","severity":"low","reasoning":"If the Act does not extend to Norfolk Island (it is absent from s5), then there is no operative need to exclude Norfolk Island bodies from the definition of 'Commonwealth authority'—they would never engage with the Act in any case. The explicit exclusion in the definition is therefore surplusage, suggesting either the drafters contemplated extending the Act to Norfolk Island (and forgot to include it in s5) or were unaware that both exclusions were operating simultaneously.","confidence":0.7,"description":"The definition of 'Commonwealth authority' expressly excludes Norfolk Island from the category of external territories whose incorporated bodies qualify, yet section 5 does not extend the Act to Norfolk Island either. The double exclusion—Norfolk Island bodies excluded from the definition AND the Act not extended to Norfolk Island—is internally redundant and suggests legislative confusion about Norfolk Island's status, particularly given its unique constitutional position at the time of enactment."}],"contradictions":[{"severity":"medium","section_a":"8 (Vehicles that may be registered — minimum 3-month lease)","section_b":"16(2)(c) (Exempt matter — lease of at least 3 months)","confidence":0.75,"description":"Section 8 allows registration of vehicles leased for a 'continuous period of at least 3 months', and section 16(2)(c) grants tax exemption for leases of 'a continuous period of at least 3 months'. However, section 16(2)(d) grants tax exemption for registration of a vehicle leased for 'at least 3 months' without requiring that the vehicle actually be registered under Part 2. This means the tax exemption for registration under a State/Territory law can apply to vehicles not registered under this Act, potentially exempting vehicles from State/Territory registration taxation while they remain unregistered under the Commonwealth scheme—undermining the coherence between the registration and taxation regimes."},{"severity":"high","section_a":"11 (Automatic cancellation — lease expiry)","section_b":"12(3)(b) (Suspension termination — stolen leased vehicle returned)","confidence":0.83,"description":"Section 11 provides that registration ceases immediately when a lease expires or is terminated. Section 12(3)(b) provides that suspension of registration of a stolen leased vehicle can be lifted if the vehicle is found and returned to the Commonwealth 'for use in accordance with the lease'. If a lease has been terminated (for example, due to the theft itself or passage of time during the theft), s11 would have already automatically cancelled the registration, yet s12(3)(b) contemplates lifting the suspension of a registration that s11 may have already extinguished. The two provisions operate on the same factual scenario without coordination."},{"severity":"medium","section_a":"14(a)(iv) (Exemption from third-party policy obligation)","section_b":"3 (definition of 'third‑party policy')","confidence":0.68,"description":"Section 14(a)(iv) exempts registered Commonwealth vehicles from the obligation to have a third-party insurance policy in force under State or Territory law. However, the definition of 'third-party policy' in section 3 itself refers to a policy that 'in accordance with the law of a State or Territory, insures' specified persons. By exempting Commonwealth vehicles from the requirement to hold such a policy, the Act removes the protection that compulsory third-party insurance schemes provide to members of the public injured by those vehicles, without establishing any equivalent Commonwealth-level insurance or compensation mechanism within the Act itself. While not a direct textual contradiction, this creates a regulatory gap that contradicts the evident protective purpose of the third-party policy regime the Act references."},{"severity":"low","section_a":"9(2)(b) (Registration remains in force for 'prescribed period')","section_b":"11 (Automatic cancellation upon ownership/lease cessation)","confidence":0.71,"description":"Section 9(2)(b) provides that registration remains in force for the 'prescribed period' unless sooner cancelled or surrendered. Section 11 operates as an automatic cancellation mechanism upon ownership transfer or lease expiry. However, s11 is not expressed as a form of 'cancellation' (which implies a positive act) but as registration ceasing 'immediately to be in force'. This means s11 operates outside—and potentially inconsistently with—the cancellation framework in s10, which requires a 'notice in writing'. The Act thus creates two legally distinct modes of ending registration (discretionary cancellation by notice under s10, and automatic cessation under s11) but does not address their interaction, particularly whether s11 cessation requires any notification to the owner or has implications for fees already paid for the 'prescribed period'."}]},"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose of establishing a Commonwealth vehicle registration system and providing specific tax exemptions for DASFLEET transactions and long-term vehicle leases. No evidence of scope creep beyond the original intent."},"complexity_factors":["Short statute with only 17 sections across 4 Parts","11 defined terms in section 3, mostly straightforward (e.g., 'motor vehicle', 'trailer', 'lease')","Minimal cross-referencing – mostly internal references to other sections within the same Act","Simple conditional logic: registration requires ownership/3-month lease (s.8), tax exemption requires 3-month lease (s.16)","No nested exceptions or complex provisos","Regulation-making power (s.15, s.17) defers some detail to subordinate legislation but core scheme is self-contained","Clear structure: Preliminary → Registration → Tax exemption → Miscellaneous"],"plain_english_summary":"**What this law does:**\n\nThis Act creates a special registration system for vehicles owned or long-term leased by the Australian Government (the Commonwealth) and its agencies. It also gives tax exemptions for certain government vehicle transactions.\n\n**Who it affects:**\n\n- **Commonwealth government departments** and **Commonwealth authorities** (government bodies set up by federal law)\n- **DASFLEET** – the government's vehicle leasing and fleet management service\n- **State and Territory governments** – they must recognise these federal registrations and can't charge certain taxes\n\n**Key things the law does:**\n\n1. **Sets up a federal vehicle register** – Instead of registering government cars with state motor registries, the Commonwealth keeps its own register of vehicles it owns or leases for 3+ months.\n\n2. **Exempts from state registration rules** – Once a vehicle is on the federal register, states can't force the government to register it locally, display state number plates, or take out state-based third-party insurance (CTP). The federal registration counts instead.\n\n3. **Gives tax exemptions** – States and territories can't charge tax on:\n   - Selling off major parts of the DASFLEET vehicle fleet\n   - Leasing vehicles to the Commonwealth for 3+ months\n   - Registering those leased vehicles\n\n4. **Creates a Registrar position** – An Australian Public Service employee manages the register, handles applications, and can cancel or suspend registrations (for example, if a vehicle is stolen or a cheque bounces).\n\n**Why it matters:**\n\nThis law recognises that the federal government operates nationwide and shouldn't need separate registrations in every state for its thousands of vehicles. It streamlines fleet management and prevents states from taxing the Commonwealth's internal vehicle transactions – protecting federal operations from being bogged down by eight different sets of state rules."},"summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The Act appears to have remained consistent with its original stated objects: establishing a Commonwealth vehicle registration system and providing targeted tax exemptions for government vehicle transactions, particularly around DASFLEET. There is no evidence of significant scope creep beyond the original intent."},"complexity_factors":["Relatively short and focused legislation with a narrow subject matter","Interaction between Commonwealth law and State/Territory registration and taxation regimes adds a layer of constitutional and jurisdictional nuance","The DASFLEET-specific provisions require background knowledge of that government business to fully understand","Definition of 'Commonwealth authority' requires cross-referencing other Commonwealth incorporation laws and regulations","Exemption from compulsory third-party insurance (CTP) requirements displaces State/Territory road safety law, which has broader implications not fully explained in the Act itself","Reliance on regulations for key operational detail (fees, registration periods, plate rules) means the Act alone is incomplete"],"plain_english_summary":"The Act creates a federal registration system for vehicles owned or leased by the Commonwealth and its authorities, replacing State/Territory registration for those vehicles. It also exempts certain transactions—notably sales and leases tied to the Commonwealth fleet (e.g., DASFLEET)—from State and Territory taxes.\n\nIt affects Commonwealth departments, agencies, authorities and private lessors to government, reducing administrative burden and tax costs on government vehicle procurement and fleet management."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"Based on the text supplied, the substantive provisions implement the objects stated in section 4: a Commonwealth vehicle register and targeted State/Territory tax exemptions for DASFLEET sales, leases and registrations. There is no indication in the Act itself that the statutory scope departs from those stated objects; applicability is limited by the definitions and the 3‑month lease threshold (see definitions and section 16)."},"complexity_factors":["Narrow subject-matter: focused on registration and tax exemption for Commonwealth vehicles and DASFLEET assets (low breadth).","Precise eligibility thresholds: ownership or leases of at least 3 months determine applicability (administrative clarity but requires monitoring).","Interplay with State/Territory law: displaces state registration and taxation obligations for specified matters, requiring coordination with state systems.","Administrative discretion: Registrar has powers to register, suspend, cancel and require approved forms (operational discretion).","DASFLEET-specific carve-out: exemptions tie to a named Commonwealth business (creates a targeted exception rather than a general rule).","Regulation-making power: Governor‑General may prescribe procedures and penalties (enables further detail outside the Act).","Territorial reach: extends to certain external Territories, which may raise logistic/application issues."],"plain_english_summary":"This Act sets up a Commonwealth register for vehicles owned by, or leased for at least 3 months to, the Commonwealth or specified Commonwealth authorities, and makes those registered vehicles subject to Commonwealth registration rules. It also exempts certain sales, leases and registrations related to the Commonwealth’s DASFLEET from State and Territory taxation. The Registrar and the Governor‑General (by regulation) administer registration, fees and procedural rules; State/Territory revenue and administrative obligations are displaced for the exempted transactions."}},"importantCases":[],"_links":{"self":"/api/acts/commonwealth-vehicles-registration-and-exemption-from-taxation-act-1997","history":"/api/acts/commonwealth-vehicles-registration-and-exemption-from-taxation-act-1997/history","analysis":"/api/acts/commonwealth-vehicles-registration-and-exemption-from-taxation-act-1997/analysis","conflicts":"/api/acts/commonwealth-vehicles-registration-and-exemption-from-taxation-act-1997/conflicts","importantCases":"/api/acts/commonwealth-vehicles-registration-and-exemption-from-taxation-act-1997/important-cases","documents":"/api/acts/commonwealth-vehicles-registration-and-exemption-from-taxation-act-1997/documents"}}