Duties Act 1999

Despite anything in the Vehicle Registration Act, the road transport authority may register a motor vehicle under that Act only if—

the vehicle had previously been registered under the Vehicle Registration Act, any other territory law or a corresponding law and the last previous registration was solely in the name of the person who is applying for registration; or

for an application for registration that is claimed to be exempt from duty under part 9.2 (Exemptions)—the commissioner is satisfied that the application is exempt; or

for an application for registration that is claimed to be exempt from duty under section 214—the application is solely in the name of a person who certifies in writing that—

the person is carrying on business as a licensed vehicle dealer; and

the vehicle is held by the person as a demonstrator vehicle or trading stock; or

for an application for registration that is claimed to be exempt from duty under section 217—the application is accompanied by a certificate by the owner that states—

whether the registration is the first registration of the vehicle after its restoration; and

whether the vehicle has been registered under the Vehicle Registration Act or a corresponding law during the period of 2 years immediately before the date of the application and, if it has been, the date when the last registration expired; or

the applicant for the registration (other than registration mentioned in subsection (2)) pays the amount of the duty payable on the application for registration, and the application is accompanied by a statement by the applicant, in writing, of—

the amount that, to the best of his or her knowledge and belief, is or will be the market value of the vehicle at the time the application is made; and

the purchase price paid for the vehicle by the applicant; and

if the stated market price differs from the purchase price—the reason for the difference.

The road transport authority must not—

register a vehicle sold by a person who is a licensed vehicle dealer if the registration would be the first registration of the vehicle after the sale; or

transfer the registration of a vehicle sold by a licensed vehicle dealer if the transfer would be the first transfer of the registration of the vehicle after the sale;

A person claiming exemption of an application for the registration of a motor vehicle from duty under part 9.2 must give the road transport authority any relevant information the authority requires.

In this section: