QLDIn ForceAct
Duties Act 2001
sec.386Exemption—registration of interstate registered vehicle or previously registered vehicle
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### sec.386 Exemption—registration of interstate registered vehicle or previously registered vehicle
Subject to subsection (3) , vehicle registration duty is not imposed on an application to register a vehicle if—
either—
the vehicle is registered under an Act of another State that corresponds to the Vehicle Registration Act (a corresponding Act ); or
the vehicle was registered under a corresponding Act and the registration expired or was cancelled under that Act; and
duty under a corresponding Act was paid in that State for the registration of the vehicle; and
the application is made by a person or persons mentioned in subsection (2) .
For subsection (1) (c) , the applicant or applicants must be—
if there is only 1 registered operator—
the registered operator; or
the registered operator and a relative of the registered operator; or
a relative of the registered operator; or
if there is more than 1 registered operator—
the registered operators; or
1 of the registered operators if the other registered operators are the applicant’s relatives; or
1 of 2 registered operators and a relative of the other registered operator; or
a relative of the registered operators; or
a relative of each of 2 registered operators.
Subsection (1) applies only if the registration of the vehicle, or an interest in the vehicle, in the name of a relative of a registered operator constitutes a gift of the vehicle or interest by the operator to the relative.
In this section—
registered operator , of a vehicle mentioned in subsection (1) (a) (ii) , means the person in whose name the vehicle was registered immediately before the expiry or cancellation.
s 386 amd 2004 No. 18 s 18 ; 2008 No. 75 s 27
(sec.386-ssec.1) Subject to subsection (3) , vehicle registration duty is not imposed on an application to register a vehicle if— either— the vehicle is registered under an Act of another State that corresponds to the Vehicle Registration Act (a corresponding Act ); or the vehicle was registered under a corresponding Act and the registration expired or was cancelled under that Act; and duty under a corresponding Act was paid in that State for the registration of the vehicle; and the application is made by a person or persons mentioned in subsection (2) .
(sec.386-ssec.2) For subsection (1) (c) , the applicant or applicants must be— if there is only 1 registered operator— the registered operator; or the registered operator and a relative of the registered operator; or a relative of the registered operator; or if there is more than 1 registered operator— the registered operators; or 1 of the registered operators if the other registered operators are the applicant’s relatives; or 1 of 2 registered operators and a relative of the other registered operator; or a relative of the registered operators; or a relative of each of 2 registered operators.
(sec.386-ssec.3) Subsection (1) applies only if the registration of the vehicle, or an interest in the vehicle, in the name of a relative of a registered operator constitutes a gift of the vehicle or interest by the operator to the relative.
(sec.386-ssec.4) In this section— registered operator , of a vehicle mentioned in subsection (1) (a) (ii) , means the person in whose name the vehicle was registered immediately before the expiry or cancellation.
- (a) either— (i) the vehicle is registered under an Act of another State that corresponds to the Vehicle Registration Act (a corresponding Act ); or (ii) the vehicle was registered under a corresponding Act and the registration expired or was cancelled under that Act; and
- (i) the vehicle is registered under an Act of another State that corresponds to the Vehicle Registration Act (a corresponding Act ); or
- (ii) the vehicle was registered under a corresponding Act and the registration expired or was cancelled under that Act; and
- (b) duty under a corresponding Act was paid in that State for the registration of the vehicle; and
- (c) the application is made by a person or persons mentioned in subsection (2) .
- (i) the vehicle is registered under an Act of another State that corresponds to the Vehicle Registration Act (a corresponding Act ); or
- (ii) the vehicle was registered under a corresponding Act and the registration expired or was cancelled under that Act; and
- (a) if there is only 1 registered operator— (i) the registered operator; or (ii) the registered operator and a relative of the registered operator; or (iii) a relative of the registered operator; or
- (i) the registered operator; or
- (ii) the registered operator and a relative of the registered operator; or
- (iii) a relative of the registered operator; or
- (b) if there is more than 1 registered operator— (i) the registered operators; or (ii) 1 of the registered operators if the other registered operators are the applicant’s relatives; or (iii) 1 of 2 registered operators and a relative of the other registered operator; or (iv) a relative of the registered operators; or (v) a relative of each of 2 registered operators.
- (i) the registered operators; or
- (ii) 1 of the registered operators if the other registered operators are the applicant’s relatives; or
- (iii) 1 of 2 registered operators and a relative of the other registered operator; or
- (iv) a relative of the registered operators; or
- (v) a relative of each of 2 registered operators.
- (i) the registered operator; or
- (ii) the registered operator and a relative of the registered operator; or
- (iii) a relative of the registered operator; or
- (i) the registered operators; or
- (ii) 1 of the registered operators if the other registered operators are the applicant’s relatives; or
- (iii) 1 of 2 registered operators and a relative of the other registered operator; or
- (iv) a relative of the registered operators; or
- (v) a relative of each of 2 registered operators.