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Commonwealth Vehicles (Registration and Exemption from Taxation) Act 1997
16Exemption from State and Territory taxation
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16 Exemption from State and Territory taxation
(1) Tax is not payable under a law of a State or Territory in respect of: (a) an exempt matter; or (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. (2) In subsection (1):
exempt matter means any of the following:
(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;
(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;
(c) the lease of a vehicle for a continuous period of at least 3 months to the Commonwealth or a Commonwealth authority;
(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.