233CPrivate vehicle used to convey incapacitated person

233C Private vehicle used to convey incapacitated person S. 233C(1) amended by No. 52/2021 s. 45. (1) No duty is chargeable under this Chapter on an application for registration or transfer of registration of a vehicle referred to in subsection (2) or section 233CA(1) that is registered or to be registered in the name of— (a) an incapacitated person; or S. 233C(1)(b) amended by No. 41/2013 s. 26(1)(a). (b) the parent or legal guardian of an incapacitated person who is a minor; or S. 233C(1)(c) inserted by No. 41/2013 s. 26(1)(b). (c) a person who is a relative of or a carer for an incapacitated person. (2) Subsection (1) applies to a vehicle that— (a) is specially converted to provide wheelchair access to and egress from the vehicle; and (b) is capable of carrying at least one occupied wheelchair; and (c) is or is to be used for conveying an incapacitated person whose mobility is seriously impaired; and S. 233C(2)(d) amended by No. 6/2010 s. 203(1) (Sch. 6 item 13.4) (as amended by No. 45/2010 s. 22), substituted by No. 63/2017 s. 21(Sch. 1 item 2.2). (d) is not a commercial passenger vehicle (within the meaning of the **Commercial Passenger Vehicle Industry Act 2017**). S. 233C(3) inserted by No. 41/2013 s. 26(2). ***carer*** has the same meaning as in the **Carers Recognition Act 2012**. S. 233CA inserted by No. 52/2021 s. 46. 233CA Private vehicle to be converted and used to convey incapacitated person (1) Section 233C(1) applies to a vehicle that the Commissioner is satisfied will meet the requirements in section 233C(2) within 12 months from the application for registration or transfer of registration or a longer period approved by the Commissioner. (2) A person who has received an exemption from the payment of duty under section 233C(1) for a vehicle referred to in subsection (1) must— (a) within 30 days of the vehicle meeting the requirements in section 233C(2), provide the Commissioner with evidence of the meeting of those requirements; or (b) lodge a written notice with the Commissioner within 30 days of becoming aware of any circumstances that may result in a requirement in section 233C(2) not being complied with. (3) A failure of a person to comply with subsection (2)(b) does not affect the Commissioner's power to exercise a discretion under subsection (1) or to reassess duty under subsection (4). (4) If a requirement in section 233C(2) is not complied with as required under subsection (1)— (a) the registration or transfer of registration of the vehicle is chargeable with duty; and (b) the Commissioner may reassess duty on the registration or transfer of registration accordingly. S. 233CB inserted by No. 23/2022 s. 12. 233CB Certain wheelchair accessible motor vehicles providing unbooked commercial passenger vehicle services (1) No duty is chargeable under this Chapter on an application for registration or transfer of registration of a wheelchair accessible motor vehicle if the Commissioner is satisfied that— (a) the vehicle is registered under Part 3 of the **Commercial Passenger Vehicle Industry Act 2017** and will be lawfully used to provide unbooked commercial passenger vehicle services within the specified period; or (b) the vehicle will be registered under Part 3 of the **Commercial Passenger Vehicle Industry Act 2017** and will be lawfully used to provide unbooked commercial passenger vehicle services within the specified period. (2) Subsection (1) does not apply to an application for a transfer of registration that is made 2 years or more after the date on which the vehicle was first registered in Victoria or elsewhere. (3) A person who has received an exemption from the payment of duty because the Commissioner was satisfied about the matters in subsection (1)(a) must, within the specified period— (a) provide the Commissioner with evidence that the vehicle is able to be lawfully used to provide unbooked commercial passenger vehicle services; or (b) lodge a written notice with the Commissioner that the vehicle is not able to be lawfully used to provide unbooked commercial passenger vehicle services. (4) A person who has received an exemption from the payment of duty because the Commissioner was satisfied about the matters in subsection (1)(b) must, within the specified period— (a) provide the Commissioner with evidence that the vehicle is registered under Part 3 of the **Commercial Passenger Vehicle Industry Act 2017** and is able to be lawfully used to provide unbooked commercial passenger vehicle services; or (b) lodge a written notice with the Commissioner that the vehicle has not been registered under Part 3 of the **Commercial Passenger Vehicle Industry Act 2017** or is otherwise not able to be lawfully used to provide unbooked commercial passenger vehicle services. (5) The Commissioner, with respect to an application for registration or transfer of registration of a wheelchair accessible motor vehicle, may approve, on request, a period that is longer than 3 months from the date of the application for the purposes of this section. (6) The Commissioner may approve a period under subsection (5)— (a) at the time the Commissioner considers the matters referred to in subsection (1); or (b) at any subsequent time, if a request was made before the expiry of 3 months from the date of the application. (7) If the Commissioner approves a period under subsection (5) after the expiry of 3 months from the date of the application, the specified period is taken to have continued between— (a) the expiry of the 3 month period; and (b) the date on which the Commissioner approved a longer period. (8) If a person received an exemption from the payment of duty under subsection (1) and, after the end of the specified period, the vehicle is not registered under Part 3 of the **Commercial Passenger Vehicle Industry Act 2017** or is otherwise not able to be lawfully used to provide unbooked commercial passenger vehicle services— (a) the application for registration or transfer of registration of the vehicle is chargeable with duty; and (b) the Commissioner may reassess duty on the application for registration or transfer of registration. (9) In this section— ***specified period*** means— (a) a period of 3 months from the date of an application for registration or transfer of registration; or (b) a longer period from the date of an application for registration or transfer of registration approved by the Commissioner under subsection (5); ***unbooked commercial passenger vehicle service*** has the same meaning as in section 3 of the **Commercial Passenger Vehicle Industry Act 2017**; ***wheelchair accessible motor vehicle*** means a motor vehicle— (a) that is specially converted to provide wheelchair access to and egress from the vehicle; and (b) that is capable of carrying at least one occupied wheelchair. S. 233D inserted by No. 85/2005 s. 13.