sch.42-sec.8Eligibility criteria—assistance for individuals

### sch.42-sec.8 Eligibility criteria—assistance for individuals An applicant who is an individual is eligible to receive assistance under the scheme if— the applicant resides in Queensland; and on or after 16 March 2022, the applicant— purchased an eligible zero emission vehicle from a motor dealer in Queensland; and registered the vehicle under the Transport Operations (Road Use Management—Vehicle Registration) Regulation 2021 in the name of the applicant or another entity; and when the applicant purchased the vehicle, the vehicle— had not previously been registered in Queensland or elsewhere; and had a dutiable value of— if the applicant purchased the vehicle before 21 April 2023—$58,000 or less; or if the applicant purchased the vehicle on or after 21 April 2023—$68,000 or less; and the applicant did not finance the purchase of the vehicle under a lease; and the applicant has not received assistance under the scheme for another eligible zero emission vehicle; and a person has not, in another State, received a rebate, grant or subsidy to offset the cost of purchasing the vehicle; and for an applicant seeking a rebate of $6,000—the applicant gives the authority relevant evidence for a relevant financial year showing that— if the applicant does not have a spouse—the taxable income of the applicant for the year is $180,000 or less; or if the applicant has a spouse—the combined taxable income of the applicant and the applicant’s spouse for the year is $180,000 or less. An applicant who is an individual is also eligible to receive further assistance under the scheme if— the applicant received assistance under the scheme before the commencement of this subsection in relation to the purchase of an eligible zero emission vehicle; and the applicant gives the authority relevant evidence for a relevant financial year showing that— if the applicant does not have a spouse—the taxable income of the applicant for the year is $180,000 or less; or if the applicant has a spouse—the combined taxable income of the applicant and the applicant’s spouse for the year is $180,000 or less; and a person has not, in another State, received a rebate, grant or subsidy to offset the cost of purchasing the vehicle. In this section— relevant evidence means— a notice of assessment issued under the Income Tax Assessment Act 1997 (Cwlth) ; or other evidence, to the satisfaction of the authority, about an individual’s taxable income. relevant financial year means— the most recent financial year before the application is made; or if there is no relevant evidence for the financial year mentioned in paragraph (a) —the financial year before that financial year. spouse , of an individual, means the individual’s spouse within the meaning of the Income Tax Assessment Act 1997 (Cwlth) . taxable income , of an individual, means the individual’s taxable income within the meaning of the Income Tax Assessment Act 1997 (Cwlth) . sch 42 s 8 ins 2022 SL No. 89 s 5 amd 2023 SL No. 81 s 6 (sch.42-sec.8-ssec.1) An applicant who is an individual is eligible to receive assistance under the scheme if— the applicant resides in Queensland; and on or after 16 March 2022, the applicant— purchased an eligible zero emission vehicle from a motor dealer in Queensland; and registered the vehicle under the Transport Operations (Road Use Management—Vehicle Registration) Regulation 2021 in the name of the applicant or another entity; and when the applicant purchased the vehicle, the vehicle— had not previously been registered in Queensland or elsewhere; and had a dutiable value of— if the applicant purchased the vehicle before 21 April 2023—$58,000 or less; or if the applicant purchased the vehicle on or after 21 April 2023—$68,000 or less; and the applicant did not finance the purchase of the vehicle under a lease; and the applicant has not received assistance under the scheme for another eligible zero emission vehicle; and a person has not, in another State, received a rebate, grant or subsidy to offset the cost of purchasing the vehicle; and for an applicant seeking a rebate of $6,000—the applicant gives the authority relevant evidence for a relevant financial year showing that— if the applicant does not have a spouse—the taxable income of the applicant for the year is $180,000 or less; or if the applicant has a spouse—the combined taxable income of the applicant and the applicant’s spouse for the year is $180,000 or less. (sch.42-sec.8-ssec.2) An applicant who is an individual is also eligible to receive further assistance under the scheme if— the applicant received assistance under the scheme before the commencement of this subsection in relation to the purchase of an eligible zero emission vehicle; and the applicant gives the authority relevant evidence for a relevant financial year showing that— if the applicant does not have a spouse—the taxable income of the applicant for the year is $180,000 or less; or if the applicant has a spouse—the combined taxable income of the applicant and the applicant’s spouse for the year is $180,000 or less; and a person has not, in another State, received a rebate, grant or subsidy to offset the cost of purchasing the vehicle. (sch.42-sec.8-ssec.3) In this section— relevant evidence means— a notice of assessment issued under the Income Tax Assessment Act 1997 (Cwlth) ; or other evidence, to the satisfaction of the authority, about an individual’s taxable income. relevant financial year means— the most recent financial year before the application is made; or if there is no relevant evidence for the financial year mentioned in paragraph (a) —the financial year before that financial year. spouse , of an individual, means the individual’s spouse within the meaning of the Income Tax Assessment Act 1997 (Cwlth) . taxable income , of an individual, means the individual’s taxable income within the meaning of the Income Tax Assessment Act 1997 (Cwlth) . - (a) the applicant resides in Queensland; and - (b) on or after 16 March 2022, the applicant— (i) purchased an eligible zero emission vehicle from a motor dealer in Queensland; and (ii) registered the vehicle under the Transport Operations (Road Use Management—Vehicle Registration) Regulation 2021 in the name of the applicant or another entity; and - (i) purchased an eligible zero emission vehicle from a motor dealer in Queensland; and - (ii) registered the vehicle under the Transport Operations (Road Use Management—Vehicle Registration) Regulation 2021 in the name of the applicant or another entity; and - (c) when the applicant purchased the vehicle, the vehicle— (i) had not previously been registered in Queensland or elsewhere; and (ii) had a dutiable value of— (A) if the applicant purchased the vehicle before 21 April 2023—$58,000 or less; or (B) if the applicant purchased the vehicle on or after 21 April 2023—$68,000 or less; and - (i) had not previously been registered in Queensland or elsewhere; and - (ii) had a dutiable value of— (A) if the applicant purchased the vehicle before 21 April 2023—$58,000 or less; or (B) if the applicant purchased the vehicle on or after 21 April 2023—$68,000 or less; and - (A) if the applicant purchased the vehicle before 21 April 2023—$58,000 or less; or - (B) if the applicant purchased the vehicle on or after 21 April 2023—$68,000 or less; and - (d) the applicant did not finance the purchase of the vehicle under a lease; and - (e) the applicant has not received assistance under the scheme for another eligible zero emission vehicle; and - (f) a person has not, in another State, received a rebate, grant or subsidy to offset the cost of purchasing the vehicle; and - (g) for an applicant seeking a rebate of $6,000—the applicant gives the authority relevant evidence for a relevant financial year showing that— (i) if the applicant does not have a spouse—the taxable income of the applicant for the year is $180,000 or less; or (ii) if the applicant has a spouse—the combined taxable income of the applicant and the applicant’s spouse for the year is $180,000 or less. - (i) if the applicant does not have a spouse—the taxable income of the applicant for the year is $180,000 or less; or - (ii) if the applicant has a spouse—the combined taxable income of the applicant and the applicant’s spouse for the year is $180,000 or less. - (i) purchased an eligible zero emission vehicle from a motor dealer in Queensland; and - (ii) registered the vehicle under the Transport Operations (Road Use Management—Vehicle Registration) Regulation 2021 in the name of the applicant or another entity; and - (i) had not previously been registered in Queensland or elsewhere; and - (ii) had a dutiable value of— (A) if the applicant purchased the vehicle before 21 April 2023—$58,000 or less; or (B) if the applicant purchased the vehicle on or after 21 April 2023—$68,000 or less; and - (A) if the applicant purchased the vehicle before 21 April 2023—$58,000 or less; or - (B) if the applicant purchased the vehicle on or after 21 April 2023—$68,000 or less; and - (A) if the applicant purchased the vehicle before 21 April 2023—$58,000 or less; or - (B) if the applicant purchased the vehicle on or after 21 April 2023—$68,000 or less; and - (i) if the applicant does not have a spouse—the taxable income of the applicant for the year is $180,000 or less; or - (ii) if the applicant has a spouse—the combined taxable income of the applicant and the applicant’s spouse for the year is $180,000 or less. - (a) the applicant received assistance under the scheme before the commencement of this subsection in relation to the purchase of an eligible zero emission vehicle; and - (b) the applicant gives the authority relevant evidence for a relevant financial year showing that— (i) if the applicant does not have a spouse—the taxable income of the applicant for the year is $180,000 or less; or (ii) if the applicant has a spouse—the combined taxable income of the applicant and the applicant’s spouse for the year is $180,000 or less; and - (i) if the applicant does not have a spouse—the taxable income of the applicant for the year is $180,000 or less; or - (ii) if the applicant has a spouse—the combined taxable income of the applicant and the applicant’s spouse for the year is $180,000 or less; and - (c) a person has not, in another State, received a rebate, grant or subsidy to offset the cost of purchasing the vehicle. - (i) if the applicant does not have a spouse—the taxable income of the applicant for the year is $180,000 or less; or - (ii) if the applicant has a spouse—the combined taxable income of the applicant and the applicant’s spouse for the year is $180,000 or less; and - (a) a notice of assessment issued under the Income Tax Assessment Act 1997 (Cwlth) ; or - (b) other evidence, to the satisfaction of the authority, about an individual’s taxable income. - (a) the most recent financial year before the application is made; or - (b) if there is no relevant evidence for the financial year mentioned in paragraph (a) —the financial year before that financial year.