Australian Capital Territory Repealed Acts

This legislation has been repealed.

STAMP DUTIES AND TAXES ACT 1987 (REPEALED) - SECT 56B

    Tax is not payable under section 56A on the sale of a used vehicle if—

        (a)     the purchaser has given to the dealer a certificate under section 62 to the effect that, on the date of the sale, the purchaser is exempt from tax payable under section 57 in respect of the registration of the vehicle;

        (b)     on the date of sale the purchaser is—

              (i)     a licensed vehicle dealer; or

              (ii)     a licensed dealer under a corresponding law to the Sale of Motor Vehicles Act 1977 ;

and the vehicle is purchased as trading stock to be sold by the dealer;

        (c)     the purchaser is—

        (ia)     the Territory;

        (ib)     the Commonwealth;

              (i)     an authority, established by or under a law of the Commonwealth, that is, by virtue of that law, not liable to pay tax under a law of the Commonwealth, the Territory, a State or another Territory;

              (ii)     a prescribed Territory authority; or

              (iii)     a prescribed authority of a State or another Territory;

        (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.