ACTIn ForceAct
Duties Act 1999
204Imposition of duty
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204 Imposition of duty Duty is payable under this chapter in relation to an application to register a motor vehicle under the Vehicle Registration Act if— (a) the vehicle has not previously been registered under that Act or any other territory law; or (b) the person in whose name the vehicle is to be registered is not the person in whose name the vehicle was last registered.
Imposition and rates of duty Part 9.1