sec.387Exemption—registration of heavy vehicle

### sec.387 Exemption—registration of heavy vehicle Vehicle registration duty is not imposed on an application to register a vehicle if— the vehicle has a GVM under the Vehicle Registration Act of more than 4.5t; and immediately before 1 July 1995, the vehicle was registered under the Interstate Road Transport Act 1985 (Cwlth) ; and the application is the first application for registration of the vehicle in a State; and the application is made by the same person in whose name the vehicle is registered under the Act mentioned in paragraph (b) . Also, vehicle registration duty is not imposed on an application to register a heavy vehicle if— the application is made during the period starting on 1 July 2018 and ending on 30 June 2019; and immediately before the application is made, the vehicle is registered under the Interstate Road Transport Act 1985 (Cwlth) ; and the application is the first application to register the vehicle in a State; and the application is made by the same person in whose name the vehicle is registered under the Interstate Road Transport Act 1985 (Cwlth) . Subsection (2) does not apply if the application is part of an arrangement the sole or dominant purpose of which is to avoid the imposition of vehicle registration duty on the application. In this section— heavy vehicle means a heavy vehicle under the Heavy Vehicle National Law (Queensland) . s 387 amd 2018 No. 10 s 4 (sec.387-ssec.1) Vehicle registration duty is not imposed on an application to register a vehicle if— the vehicle has a GVM under the Vehicle Registration Act of more than 4.5t; and immediately before 1 July 1995, the vehicle was registered under the Interstate Road Transport Act 1985 (Cwlth) ; and the application is the first application for registration of the vehicle in a State; and the application is made by the same person in whose name the vehicle is registered under the Act mentioned in paragraph (b) . (sec.387-ssec.2) Also, vehicle registration duty is not imposed on an application to register a heavy vehicle if— the application is made during the period starting on 1 July 2018 and ending on 30 June 2019; and immediately before the application is made, the vehicle is registered under the Interstate Road Transport Act 1985 (Cwlth) ; and the application is the first application to register the vehicle in a State; and the application is made by the same person in whose name the vehicle is registered under the Interstate Road Transport Act 1985 (Cwlth) . (sec.387-ssec.3) Subsection (2) does not apply if the application is part of an arrangement the sole or dominant purpose of which is to avoid the imposition of vehicle registration duty on the application. (sec.387-ssec.4) In this section— heavy vehicle means a heavy vehicle under the Heavy Vehicle National Law (Queensland) . - (a) the vehicle has a GVM under the Vehicle Registration Act of more than 4.5t; and - (b) immediately before 1 July 1995, the vehicle was registered under the Interstate Road Transport Act 1985 (Cwlth) ; and - (c) the application is the first application for registration of the vehicle in a State; and - (d) the application is made by the same person in whose name the vehicle is registered under the Act mentioned in paragraph (b) . - (a) the application is made during the period starting on 1 July 2018 and ending on 30 June 2019; and - (b) immediately before the application is made, the vehicle is registered under the Interstate Road Transport Act 1985 (Cwlth) ; and - (c) the application is the first application to register the vehicle in a State; and - (d) the application is made by the same person in whose name the vehicle is registered under the Interstate Road Transport Act 1985 (Cwlth) .