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Duties Amendment Act 2001
An Act to amend the Duties Act 2001
[Royal Assent 17 December 2001]
Be it enacted by His Excellency the Governor of Tasmania, by and with the advice and consent of the Legislative Council and House of Assembly, in Parliament assembled, as follows:
This Act may be cited as the Duties Amendment Act 2001 .
(1) Sections 4 , 7 , 8 , 9 , 10 , 11 , 12 , 13 , 14 , 15 and 24 are taken to have commenced on 1 July 2001.(2) Sections 17 and 18 commence on 1 March 2002.(3) The remaining provisions of this Act commence on the day on which this Act receives the Royal Assent.
In this Act, the Duties Act 2001 is referred to as the Principal Act.
The amendments effected by this section have been incorporated into the authorised version of the Duties Act 2001 .
The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .
The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .
The amendments effected by this section have been incorporated into the authorised version of the Duties Act 2001 .
The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .
The amendments effected by this section have been incorporated into the authorised version of the Duties Act 2001 .
The amendments effected by this section have been incorporated into the authorised version of the Duties Act 2001 .
The amendments effected by this section have been incorporated into the authorised version of the Duties Act 2001 .
The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .
The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .
The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .
The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .
The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .
17. Section 197 amended (What is the rate of duty?)
Section 197 of the Principal Act is amended as follows:(a) by omitting from subsection (1) " subsections (2) and (3) " and substituting " subsections (2) , (3) and (3A) ";(b) by inserting the following subsection after subsection (3) :(3A) The rate of duty for a new motor vehicle for which a manufacturer's fleet discount has been provided is $3.50 per $100, or part.(c) by inserting the following subsection after subsection (5) :(6) A manufacturer's fleet discount in respect of a motor vehicle is a discount –(a) that is given to the purchaser of the vehicle by the manufacturer of the vehicle; and(b) that is deducted from the normal retail price of the vehicle; and(c) that is not available to the general public.
18. Section 198 amended (What is the dutiable value of a motor vehicle?)
Section 198 of the Principal Act is amended by inserting after subsection (1) the following subsection:(1A) The dutiable value of a new motor vehicle is the consideration in money or money's worth given for the acquisition of the motor vehicle, if the Commissioner is satisfied that the consideration is adequate in relation to the value of that motor vehicle.
The amendments effected by this section have been incorporated into the authorised version of the Duties Act 2001 .
The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .
The amendments effected by this section have been incorporated into the authorised version of the Duties Act 2001 .
The amendments effected by this section have been incorporated into the authorised version of the Duties Act 2001 .
The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .
The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .
The amendment effected by this section has been incorporated into the authorised version of the Duties Act 2001 .
The amendments effected by this section have been incorporated into the authorised version of the Duties Act 2001 .