QLDIn ForceAct
Duties Act 2001
sec.390Exemption—particular persons and entities
Start here
Get a plain-English read of sec.390
Turn the raw legal text into a practical explanation grounded in Duties Act 2001.
### sec.390 Exemption—particular persons and entities
Vehicle registration duty is not imposed on an application to register a vehicle in the name of, or an application to transfer a vehicle to, any of the following persons—
the Governor;
the personal representative of the estate of a deceased person;
a person who is beneficially entitled to the vehicle in the estate of a deceased person;
a person who is in the business of financing the purchase or use of vehicles if the vehicle the subject of the application is repossessed by, or voluntarily surrendered to, the person;
a hirer who redeems a previously repossessed vehicle if the registration will be in the same name as before the repossession;
a government entity;
a local government;
a consul or officer of a consulate if the person is a national of the country represented;
a primary producer if—
the vehicle is a vehicle with a GVM under the Vehicle Registration Act of more than 6t; and
the primary producer lodges a statutory declaration stating that the primary producer intends to use the vehicle solely in a business of primary production;
an ex-serviceperson who, under the Vehicle Registration Act , is entitled to concessional registration fees for the vehicle;
an entity if the vehicle is a motorised wheelchair for a disabled person’s use;
a person who has lost the use of 1 or both legs if the vehicle is for use for transport to and from the person’s place of employment because the person can not use public transport;
a person who has lost the use of 1 or both legs if—
the vehicle is for use for transport to and from the person’s place of education because the person can not use public transport; and
the education is for the purpose of obtaining employment.
Also, vehicle registration duty is not imposed on an application to transfer a vehicle or an interest in a vehicle wholly by way of gift to a relative of the registered operator.
s 390 amd 2008 No. 75 ss 15 (retro), 28
(sec.390-ssec.1) Vehicle registration duty is not imposed on an application to register a vehicle in the name of, or an application to transfer a vehicle to, any of the following persons— the Governor; the personal representative of the estate of a deceased person; a person who is beneficially entitled to the vehicle in the estate of a deceased person; a person who is in the business of financing the purchase or use of vehicles if the vehicle the subject of the application is repossessed by, or voluntarily surrendered to, the person; a hirer who redeems a previously repossessed vehicle if the registration will be in the same name as before the repossession; a government entity; a local government; a consul or officer of a consulate if the person is a national of the country represented; a primary producer if— the vehicle is a vehicle with a GVM under the Vehicle Registration Act of more than 6t; and the primary producer lodges a statutory declaration stating that the primary producer intends to use the vehicle solely in a business of primary production; an ex-serviceperson who, under the Vehicle Registration Act , is entitled to concessional registration fees for the vehicle; an entity if the vehicle is a motorised wheelchair for a disabled person’s use; a person who has lost the use of 1 or both legs if the vehicle is for use for transport to and from the person’s place of employment because the person can not use public transport; a person who has lost the use of 1 or both legs if— the vehicle is for use for transport to and from the person’s place of education because the person can not use public transport; and the education is for the purpose of obtaining employment.
(sec.390-ssec.2) Also, vehicle registration duty is not imposed on an application to transfer a vehicle or an interest in a vehicle wholly by way of gift to a relative of the registered operator.
- (a) the Governor;
- (b) the personal representative of the estate of a deceased person;
- (c) a person who is beneficially entitled to the vehicle in the estate of a deceased person;
- (d) a person who is in the business of financing the purchase or use of vehicles if the vehicle the subject of the application is repossessed by, or voluntarily surrendered to, the person;
- (e) a hirer who redeems a previously repossessed vehicle if the registration will be in the same name as before the repossession;
- (f) a government entity;
- (g) a local government;
- (h) a consul or officer of a consulate if the person is a national of the country represented;
- (i) a primary producer if— (i) the vehicle is a vehicle with a GVM under the Vehicle Registration Act of more than 6t; and (ii) the primary producer lodges a statutory declaration stating that the primary producer intends to use the vehicle solely in a business of primary production;
- (i) the vehicle is a vehicle with a GVM under the Vehicle Registration Act of more than 6t; and
- (ii) the primary producer lodges a statutory declaration stating that the primary producer intends to use the vehicle solely in a business of primary production;
- (j) an ex-serviceperson who, under the Vehicle Registration Act , is entitled to concessional registration fees for the vehicle;
- (k) an entity if the vehicle is a motorised wheelchair for a disabled person’s use;
- (l) a person who has lost the use of 1 or both legs if the vehicle is for use for transport to and from the person’s place of employment because the person can not use public transport;
- (m) a person who has lost the use of 1 or both legs if— (i) the vehicle is for use for transport to and from the person’s place of education because the person can not use public transport; and (ii) the education is for the purpose of obtaining employment.
- (i) the vehicle is for use for transport to and from the person’s place of education because the person can not use public transport; and
- (ii) the education is for the purpose of obtaining employment.
- (i) the vehicle is a vehicle with a GVM under the Vehicle Registration Act of more than 6t; and
- (ii) the primary producer lodges a statutory declaration stating that the primary producer intends to use the vehicle solely in a business of primary production;
- (i) the vehicle is for use for transport to and from the person’s place of education because the person can not use public transport; and
- (ii) the education is for the purpose of obtaining employment.