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This is a Bill, not an Act. For current law, see the Acts databases.
1996-97
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
Commonwealth Vehicles
(Registration and Exemption from Taxation) Bill
1997
No. ,
1997
(Finance)
A Bill for an
Act to provide for the registration of, and to exempt from taxation certain
transactions relating to, vehicles owned by, or leased to, the Commonwealth or
Commonwealth authorities, and for related purposes
9707020—899/26.5.1997—(70/97) Cat. No. 96
7773 9 ISBN 0644 502916
Contents
A Bill for an Act to provide for the registration of, and
to exempt from taxation certain transactions relating to, vehicles owned by, or
leased to, the Commonwealth or Commonwealth authorities, and for related
purposes
The Parliament of Australia enacts:
This Act may be cited as the Commonwealth Vehicles (Registration and
Exemption from Taxation) Act 1997.
This Act commences on the day on which it receives the Royal
Assent.
In this Act, unless the contrary intention appears:
Commonwealth authority means a body corporate that is
incorporated for a public purpose by a law of:
(a) the Commonwealth; or
(b) the Jervis Bay Territory; or
(c) an external Territory other than Norfolk Island;
but does not include any body corporate that is excluded by the regulations
from this definition.
DASFLEET means the integrated leasing, rentals and fleet
management business conducted by the Commonwealth under that name.
DASFLEET asset means an asset of the Commonwealth used for
the purposes of DASFLEET.
lease, in relation to a vehicle, means any agreement or
arrangement under which the vehicle (whether for any or no consideration) is
made available exclusively to a person for the person’s use.
motor vehicle means any means of conveyance that:
(a) runs on wheels; and
(b) uses or is designed to use volatile spirit, gas, oil, electricity or
any other power (not being human or animal power) as the principal means of
propulsion;
but does not include a motor vehicle designed to be used on a railway or
tramway.
register means the register of Commonwealth vehicles kept
under section 6.
registered vehicle means a vehicle registered under Part
2.
registrar has the meaning given by subsection 7(2).
registration, in relation to a vehicle, includes the issue of
a vehicle licence in respect of that vehicle under a law of a State or
Territory.
third-party policy, in relation to the use of a vehicle,
means a policy of insurance that, in accordance with the law of a State or
Territory, insures:
(a) the owner of the vehicle; and
(b) any other person who at any time (whether with or without the
authority of the owner) drives the vehicle;
against any liability incurred by them jointly, or by either of them
separately, in respect of the death of, or any injury to, a person caused by, or
arising out of, the use of the vehicle.
trailer means any means of conveyance, or any piece of
machinery or equipment, that:
(a) runs on wheels; and
(b) is not self-propelled; and
(c) is designed to be towed by a motor vehicle.
vehicle means a motor vehicle or trailer.
The objects of this Act are:
(a) to provide for the registration of vehicles used by the Commonwealth
and Commonwealth authorities; and
(b) to exempt from taxation by a State or Territory:
(i) the sale of certain DASFLEET assets; and
(ii) certain leases of vehicles to the Commonwealth or Commonwealth
authorities; and
(iii) the registration (under a law of that State or Territory) of certain
vehicles leased to the Commonwealth or Commonwealth authorities.
This Act extends to:
(a) the Australian Antarctic Territory; and
(b) the Coral Sea Islands Territory; and
(c) the Territory of Heard Island and McDonald Islands.
There is to be kept in the Department, under the control of the
Registrar, a register of Commonwealth vehicles.
(1) There is to be an office in the Department whose duties include the
general control of the register.
(2) The Registrar is the officer (within the meaning of the Public
Service Act 1922) performing the duties of the office referred to in
subsection (1).
The only vehicles that may be registered under this Part are vehicles
owned by, or leased for a continuous period of at least 3 months to, the
Commonwealth or a Commonwealth authority.
(1) Upon application made in accordance with an approved form by the owner
of a vehicle referred to in section 8, the Registrar must register the vehicle
if:
(a) the Registrar is satisfied that the vehicle may be registered under
this Part; and
(b) the applicant has paid the prescribed fee.
Note: For approved form, see subsection
(4).
(2) The registration of a vehicle:
(a) subject to subsection (3), comes into force on the day on which it is
granted; and
(b) unless sooner cancelled or surrendered, remains in force for the
prescribed period.
(3) If application is made for the registration, for a further period, of
a vehicle that is already registered, the registration may be expressed to come
into force immediately after the existing registration ceases to be in
force.
(4) In this section:
approved form means a form approved by the Registrar for the
purposes of subsection (1).
The Registrar may, by notice in writing given to its owner, cancel the
registration of a vehicle if:
(a) the vehicle has been stolen or destroyed; or
(b) if the fee payable under paragraph 9(1)(b) has been paid by
cheque—the cheque is dishonoured when presented for payment.
If:
(a) in the case of a registered vehicle that is owned by the Commonwealth
or a Commonwealth authority—the Commonwealth or Commonwealth authority
ceases to be the owner of the vehicle; or
(b) in the case of a registered vehicle that is leased to the Commonwealth
or a Commonwealth authority—the lease expires or is terminated;
the registration of the vehicle ceases immediately to be in
force.
(1) The Registrar may, by notice in writing given to its owner, suspend
the registration of a vehicle if:
(a) the vehicle has been stolen; or
(b) if the fee payable under paragraph 9(1)(b) has been paid by
cheque—the cheque is dishonoured when presented for payment.
(2) The vehicle is taken not to be registered while the registration is
suspended.
(3) If the registration of a vehicle has been suspended because the
vehicle was stolen, the Registrar may, by notice in writing given to its owner,
terminate the suspension if the Registrar is satisfied:
(a) in the case of a vehicle owned by the Commonwealth or a Commonwealth
authority—that the vehicle has been found; or
(b) in the case of a vehicle that is leased to the Commonwealth or a
Commonwealth authority—that the vehicle has been found and returned to the
Commonwealth or the authority for use in accordance with the lease.
(4) If the registration of a vehicle has been suspended for the reason
specified in paragraph (1)(b), the Registrar may, by notice in writing given to
its owner, terminate the suspension if the Registrar is satisfied that the
amount of the fee payable by the owner of the vehicle under subsection 9(1) has
actually been paid.
The owner of a registered vehicle may, by notice in writing to the
Registrar, surrender the registration of the vehicle.
If a vehicle is registered under this Part, no person:
(a) is under an obligation under a law of a State or Territory:
(i) to have the vehicle registered; or
(ii) to apply for the issue of a vehicle licence in respect of the
vehicle; or
(iii) to display on the vehicle any registration plates issued under the
law of that State or Territory; or
(iv) to ensure that there is in force a third party policy in relation to
the use of the vehicle; or
(b) may be found guilty of an offence, or be in any way penalised, under a
law of a State or Territory for having used the vehicle, or caused or permitted
the vehicle to be used, while:
(i) the vehicle was not registered; or
(ii) a vehicle licence was not in force in respect of the vehicle;
or
(iii) registration plates were not displayed on the vehicle; or
(iv) there was not in force a third party policy in relation to the use of
the vehicle;
as required under the law of that State or Territory.
The regulations may make provision for and in relation to:
(a) the keeping of the register; and
(b) the issue, replacement and return of certificates of registration,
registration plates and registration labels in respect of registered vehicles;
and
(c) regulating the display of registration plates and labels on registered
vehicles; and
(d) prohibiting the defacement, or the alteration (without the authority
of the Registrar), of certificates of registration, registration plates and
registration labels issued in respect of registered vehicles; and
(e) prohibiting the display on vehicles of words, letters or digits that
are, or other matter that is, capable of being mistaken for a registration plate
or label issued in respect of a registered vehicle; and
(f) requiring notification to be given to the Registrar of such matters as
are prescribed.
(1) Tax is not payable under a law of a State or Territory in respect
of:
(a) an exempt matter; or
(b) anything done (including a transaction entered into or an instrument
or document made, executed, lodged or given) because of, or for a purpose
connected with, or arising out of, an exempt matter.
(2) In subsection (1):
exempt matter means any of the following:
(a) the sale by the Commonwealth of a package of DASFLEET assets that
includes the fleet, or the major part of the fleet, of vehicles used by it for
the purposes of DASFLEET;
(b) the sale by the Commonwealth of the fleet, or the major part of the
fleet, of vehicles used by it for the purposes of DASFLEET;
(c) the lease of a vehicle for a continuous period of at least 3 months to
the Commonwealth or a Commonwealth authority;
(d) the registration (under a law of the State or Territory concerned) of
a vehicle that is leased to the Commonwealth, or a Commonwealth authority, for a
continuous period of at least 3 months.
(1) The Governor-General may make regulations prescribing
matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving
effect to this Act.
(2) Without limiting subsection (1), the regulations may prescribe
penalties not exceeding 10 penalty units for the contravention of any regulation
made under this Act.