Commonwealth Consolidated Acts

COMMONWEALTH VEHICLES (REGISTRATION AND EXEMPTION FROM TAXATION) ACT 1997 - SECT 16

  (1)   Tax is not payable under a law of a State or Territory in respect of:

  (a)   an exempt matter; or

  (b)   anything done (including a transaction entered into or an instrument or document made, executed, lodged or given) because of, or for a purpose connected with, or arising out of, an exempt matter.

  (2)   In subsection (1):

"exempt matter" means any of the following:

  (a)   the sale by the Commonwealth of a package of DASFLEET assets that includes the fleet, or the major part of the fleet, of vehicles used by it for the purposes of DASFLEET;

  (b)   the sale by the Commonwealth of the fleet, or the major part of the fleet, of vehicles used by it for the purposes of DASFLEET;

  (c)   the lease of a vehicle for a continuous period of at least 3 months to the Commonwealth or a Commonwealth authority;

  (d)   the registration (under a law of the State or Territory concerned) of a vehicle that is leased to the Commonwealth, or a Commonwealth authority, for a continuous period of at least 3 months.