218Avoidance of double duty—duty paid in corresponding

218 Avoidance of double duty—duty paid in corresponding Australian jurisdiction Duty is not payable on an application to register a motor vehicle in the ACT if— (a) at the time the application was made, the applicant was recorded as the registered operator of the vehicle in the register of an Australian jurisdiction corresponding to the registrable vehicles register within the meaning of the Road Transport (Vehicle Registration) Act 1999; and (b) duty was paid in that jurisdiction in respect of the registration. Emmy applies to register her car in the ACT. The car is registered in Emmy’s name in Queensland. Under Queensland law, registration of Emmy’s car is exempt from duty. However, under this Act, registration of Emmy’s car is not exempt from duty. Section 218 does not apply, as Emmy has not paid duty in Queensland.