Duties Amendment Regulations 2008
I, the Governor in and over the State of Tasmania and its Dependencies in the Commonwealth of Australia, acting with the advice of the Executive Council, make the following regulations under the Duties Act 2001 .
24 November 2008PETER G. UNDERWOOD
Governor
By His Excellency's Command,
MICHAEL AIRD
Treasurer
These regulations may be cited as the Duties Amendment Regulations 2008 .
These regulations take effect on the day on which their making is notified in the Gazette.
In these regulations, the Duties Regulations 2001 are referred to as the Principal Regulations.
4. Regulation 6A inserted
After regulation 6 of the Principal Regulations , the following regulation is inserted:6A. Eligible pensioner exemption on transfer of registration of vehicle
(1) During the prescribed period, no duty is chargeable in respect of the transfer of registration of a vehicle if the transfer of registration is from an eligible pensioner to the eligible pensioner's spouse.(2) However, subregulation (1) only applies to an eligible pensioner to the extent of –(a) one caravan; and(b) one trailer (other than a caravan); and(c) one motor cycle; and(d) one motor vehicle (other than a trailer or motor cycle).(3) In this regulation –caravan means a trailer that is constructed principally for use as a dwelling;eligible pensioner has the same meaning as in Part 7 of the Vehicle and Traffic (Driver Licensing and Vehicle Registration) Regulations 2000 ;motor cycle means a motor cycle as defined in the Vehicle and Traffic Act 1999 ;prescribed period means the 2-year period immediately following the date on which the Vehicle and Traffic (Driver Licensing and Vehicle Registration) Amendment Regulations 2008 took effect;spouse, of an eligible pensioner, includes the person who is in a significant relationship, within the meaning of the Relationships Act 2003 , with the eligible pensioner;vehicle means a vehicle as defined in the Vehicle and Traffic Act 1999 .
Displayed and numbered in accordance with the Rules Publication Act 1953.
Notified in the Gazette on 3 December 2008
These regulations are administered in the Department of Treasury and Finance.
EXPLANATORY NOTE
(This note is not part of the regulation)
These regulations amend the Duties Regulations 2001 by providing that, for the 2-year period following 29 September 2008, an eligible pensioner does not have to pay duty to transfer the registration of certain vehicles to his or her spouse.