New South Wales Consolidated Acts

DUTIES ACT 1997 - SECT 267

267 Exemptions

(1) Ownership by devolution of title Duty under this Chapter is not chargeable on an application to register a motor vehicle made by a person who is beneficially entitled to the vehicle following the death of the person in whose name the vehicle was registered in New South Wales.

(2) Charities Duty under this Chapter is not chargeable on an application to register a motor vehicle if the applicant is a non-profit organisation having as one of its objects a charitable, benevolent, philanthropic or patriotic purpose.

(3) Local Land Services Duty under this Chapter is not chargeable on an application to register a motor vehicle if the applicant is Local Land Services.

(4) Repossessed motor vehicles Duty under this Chapter is not chargeable on an application to register a motor vehicle if--

(a) the applicant is in the business of financing the purchase or use of motor vehicles, and

(b) the vehicle was repossessed by, or voluntarily surrendered to, the applicant, and

(c) the applicant, in the course of that business, does not dispose of any such vehicles except by public tender or public auction or through a motor dealer licensed under the Motor Dealers and Repairers Act 2013 .

(5) Ambulances Duty under this Chapter is not chargeable on an application to register--

(a) a motor vehicle that weighs not more than 250kg when unladen and is specially constructed to be used, and while on a road is used, solely for conveying an invalid, or

(b) a motor vehicle specially constructed for--

(i) the work of carrying sick and injured persons, or

(ii) mines rescue functions in accordance with the Coal Industry Act 2001 and the regulations under that Act,

if the vehicle while on a road is used solely for purposes connected with that work.

(6) Vehicles transferred by certain court orders--parties to a marriage Duty under this Chapter is not chargeable in respect of an application to transfer the registration of a motor vehicle registered in the names of the parties to a marriage that has been dissolved or annulled, or is proved to the satisfaction of the Chief Commissioner to have broken down irretrievably, or in the name of either of them to the extent that the vehicle was, at the time the application was made, matrimonial property, if the application was made as a result of or in accordance with--

(a) a financial agreement made under section 90B, 90C or 90D of the Family Law Act 1975 of the Commonwealth that, under that Act, is binding on the parties to the agreement, or

(b) an order of a court under that Act, or

(c) an agreement that the Chief Commissioner is satisfied has been made for the purpose of dividing matrimonial property as a consequence of the dissolution, annulment or breakdown of the marriage.

(6A) Vehicles transferred by certain court orders--parties to a de facto relationship Duty under this Chapter is not chargeable in respect of an application to transfer the registration of a motor vehicle registered in the names of the parties to a de facto relationship that is proved to the satisfaction of the Chief Commissioner to have broken down, or in the name of either of them to the extent that the vehicle was, at the time the application was made, relationship property, if the application was made as a result of or in accordance with--

(a) a financial agreement made under section 90UB, 90UC or 90UD of the Family Law Act 1975 of the Commonwealth that, under that Act, is binding on the parties to the agreement, or

(b) an order of a court under that Act, or

(c) an agreement that the Chief Commissioner is satisfied has been made for the purpose of dividing relationship property as a consequence of the breakdown of the relationship.

(6B) Vehicles transferred from trustee in bankruptcy Subsections (6) and (6A) apply in respect of vested bankruptcy property (within the meaning of the Family Law Act 1975 of the Commonwealth) of a party to a marriage or de facto relationship in the same way as they apply to matrimonial property or relationship property.

(7) Vehicles transferred by certain court orders--parties to a domestic relationship Duty under this Chapter is not chargeable in respect of an application to transfer the registration of a motor vehicle registered in the names of the parties to a domestic relationship or in the name of either of them (but to no other person) to the extent that the vehicle was, at the time the application was made, relationship property, if it is proved to the satisfaction of the Chief Commissioner that--

(a) the domestic relationship ceases, and

(b) the application was made for the purposes of or in accordance with an order of a court under the Property (Relationships) Act 1984 .

(7A) Vehicles purchased by war veterans Duty under this Chapter is not chargeable in respect of an application to register a motor vehicle in the name of a veteran who is--

(a) eligible for 70% or more of the general rate of pension specified in section 22 (3) of the Commonwealth Veterans' Entitlements Act 1986 , or

(b) eligible for the rate of pension determined in accordance with section 22 (4) of that Act, or

(c) eligible for the rate of pension determined in accordance with section 23 of that Act, or

(d) eligible for the rate of pension under section 24 of that Act.

Note : The rates of pension referred to in subsection (7A) (b), (c) and (d) are known, respectively, as the extreme disablement adjustment rate of pension, the intermediate rate of pension and the special rate of pension for total and permanent incapacity.

(7AA) Duty under this Chapter is not chargeable in respect of an application to register a motor vehicle in the name of a member or former member (within the meaning of the Military Rehabilitation and Compensation Act 2004 of the Commonwealth) who suffers from an impairment assessed under that Act to constitute at least 50 impairment points, and who is eligible for, in receipt of, or has at any time received compensation or a special rate disability pension under that Act.

(7B) Conditional registration Duty under this Chapter is not chargeable in respect of an application to register a motor vehicle if the motor vehicle is to be registered conditionally under the statutory rules under the Road Transport Act 2013 .

(8) Equity Duty under this Chapter is not chargeable in respect of an application to register a motor vehicle if the Chief Commissioner considers it would not be just and reasonable to require payment of the duty.

(9) Evidence of exemption--break-up of relationship A party to a marriage, de facto relationship or domestic relationship may provide a declaration, in the approved form, to the Chief Commissioner to the effect that--

(a) in the case of a marriage--

(i) the party intends to apply for a dissolution or an annulment of the marriage, or

(ii) the parties to the marriage have separated, and there is no reasonable likelihood of cohabitation being resumed, or

(b) in the case of a de facto relationship or domestic relationship, the relationship has broken down or been terminated.

The Chief Commissioner is required to have regard to any such declaration in exercising his or her functions under subsections (6)-(7).

(10) Power to require other evidence of exemption Subsection (9) does not limit the functions of the Chief Commissioner under section 72 of the Taxation Administration Act 1996 .

(11) In this section--

"marriage" includes a void marriage.

"matrimonial property" means property in relation to the parties to a marriage or of either of them, within the meaning of the Family Law Act 1975 of the Commonwealth, including property treated as property in relation to the parties or of either of them as a result of an order made under that Act.

"party" to a marriage includes a person who was a party to a marriage that has been dissolved or annulled, in Australia or elsewhere.

"relationship property" --

(a) in relation to a de facto relationship, means property in relation to the parties to the de facto relationship or of either of them, within the meaning of the Family Law Act 1975 of the Commonwealth, including property treated as property in relation to the parties or of either of them as a result of an order made under that Act, or

(b) in relation to a domestic relationship, means property of the parties to the relationship or of either of them.