Australian Capital Territory Numbered Acts

STAMP DUTIES AND TAXES (AMENDMENT) ACT (NO. 42 OF 1992) - SECT 7

7. Section 61 of the Principal Act is amended—

        (a)     by omitting from subparagraph (1) (c) (ii) “or” (second occurring);

        (b)     by inserting after paragraph (1) (c) the following paragraph:

    “(ca)     in the case of a registration that is claimed to be exempt from tax under subsection 60A (1)—the application is accompanied by a certificate by the owner that states—

              (i)     whether the registration is the first registration of the vehicle after its restoration; and

              (ii)     whether the vehicle has been registered under the Motor Traffic Act or a corresponding law during the period of 2 years immediately preceding the date of the application and, if it has been, the date on which the last registration expired; or”; and

    (c)     by inserting in subsection (3) “or 60A” after “57”.