208Rate of duty

208 Rate of duty (1) Subject to subsection (2), duty in respect of an application to register a motor vehicle is payable on the dutiable value of the motor vehicle at the determined rate. (2) Duty payable on an application to register a motor vehicle is payable on the dutiable value of the vehicle at the determined rate if— (a) the vehicle has a dutiable value of at least— (i) $45 000; or (ii) if an amount is determined under the Taxation Administration Act 1999, section 139—the amount determined; and (b) the vehicle is not any of the following: (i) a motorcycle (with or without a sidecar); (ii) a large bus (seating 10 or more people, including the driver); (iii) a hearse;

(iv) an invalid conveyance; (v) a trailer; (vi) a vehicle with a gross vehicle mass more than 4.5t; (vii) plant or equipment; (viii) a vehicle prescribed by regulation. Example—par (vii) forklift (3) A determination of a determined rate for this section may apply, adopt or incorporate an instrument as in force from time to time. Example—instrument the Green Vehicle Guide for motor vehicles, a copy of which is accessible at Note 1 The text of an applied, adopted or incorporated instrument, whether applied as in force from time to time or at a particular time, is taken to be a notifiable instrument if the operation of the Legislation Act, s 47 (5) or (6) is not disapplied (see s 47 (7)). Note 2 A reference to an instrument includes a reference to a provision of an instrument (see Legislation Act, s 14 (2)).