Duties Act 2001

This chapter imposes duty (vehicle registration duty) on—

an application to register a vehicle; and

an application to transfer a vehicle if the person in whose name the vehicle is to be registered differs from the person in whose name the vehicle is registered.

Note—Exemptions for vehicle registration duty are dealt with in part 4. Also, other exemptions are dealt with in chapter 10.

Vehicle registration duty is imposed on the dutiable value of the vehicle.

However, the vehicle registration duty imposed on an application for a special vehicle is the amount stated in section 382(2)(a).