s 204
In forceImposition of duty
Chapter 9Motor vehicle registration
Part 9.1Imposition and rates of duty
204 Imposition of duty
Duty is payable under this chapter in relation to an application to register a motor vehicle under the Vehicle Registration Act if—
(a)
the vehicle has not previously been registered under that Act or any other territory law; or
(b)
the person in whose name the vehicle is to be registered is not the person in whose name the vehicle was last registered.
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