Australian Capital Territory Numbered Acts

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STAMP DUTIES AND TAXES (AMENDMENT) ACT (NO. 42 OF 1992) - SECT 4

Exempt sales

4. Section 56B of the Principal Act is amended—

    (a)     by inserting before subparagraph (c) (i) the following subparagraphs:

    “(ia)     the Territory;

        (ib)     the Commonwealth;”;

        (b)     by omitting from subparagraph (c) (iii) “or”; and

        (c)     by adding at the end the following paragraphs:

    “(e)     the vehicle—

              (i)     is registered under a corresponding law to the Motor Traffic Act; and

              (ii)     is purchased—

(A)     by a person who is not resident in the Territory; or

(B)     by a body corporate the registered office of which is not in the Territory; or

        (f)     the vehicle is registered under the Interstate Road Transport Act 1985 of the Commonwealth.”.



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