Queensland Numbered Acts

HEAVY VEHICLE NATIONAL LAW AND OTHER LEGISLATION AMENDMENT ACT 2018 - SECT 4

4 Amendment of s 387 (Exemption—registration of heavy vehicle)

(1) Section 387 , ‘for registration of’—
omit, insert —   to register  

(2) Section 387 —
insert —

(2) Also, vehicle registration duty is not imposed on an application to register a heavy vehicle if—

(a) the application is made during the period starting on 1 July 2018 and ending on 30 June 2019; and

(b) immediately before the application is made, the vehicle is registered under the Interstate Road Transport Act 1985 (Cwlth) ; and

(c) the application is the first application to register the vehicle in a State; and

(d) the application is made by the same person in whose name the vehicle is registered under the Interstate Road Transport Act 1985 (Cwlth) .

(3) Subsection (2) does not apply if the application is part of an arrangement the sole or dominant purpose of which is to avoid the imposition of vehicle registration duty on the application.

(4) In this section—

"heavy vehicle" means a heavy vehicle under the Heavy Vehicle National Law (Queensland) .