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Act No. 111 of 1997 as amended, taking into account amendments up to Act No. 146 of 1999
An Act to provide for the registration of, and to exempt from taxation certain transactions relating to, vehicles owned by, or leased to, the Commonwealth or Commonwealth authorities, and for related purposes
Administered by: Finance
Start Date 05 Dec 1999

Commonwealth Vehicles (Registration and Exemption from Taxation) Act 1997

Act No. 111 of 1997 as amended

This compilation was prepared on 16 February 2000
taking into account amendments up to Act No. 146 of 1999

The text of any of those amendments not in force
on that date is appended in the Notes section

Prepared by the Office of Legislative Drafting,
Attorney‑General’s Department, Canberra

  

  

  


Contents

Part 1—Preliminary                                                                                                             1

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 1

3............ Definitions.......................................................................................... 1

4............ Objects of Act..................................................................................... 3

5............ Extension of Act to external Territories............................................... 3

Part 2—Registration of Commonwealth vehicles                                               4

6............ Register of Commonwealth vehicles................................................... 4

7............ Registrar.............................................................................................. 4

8............ Vehicles that may be registered........................................................... 4

9............ Registration of motor vehicles............................................................. 4

10.......... Cancellation of registration by Registrar............................................. 5

11.......... Automatic cancellation of registration................................................. 5

12.......... Suspension of registration................................................................... 5

13.......... Surrender of registration..................................................................... 6

14.......... Exemption from registration etc. under State or Territory laws........... 6

15.......... Regulations may make further provision with respect to registered vehicles            7

Part 3—Exemption from taxation                                                                               8

16.......... Exemption from State and Territory taxation....................................... 8

Part 4—Miscellaneous                                                                                                         9

17.......... Regulations......................................................................................... 9

Notes                                                                                                                                           11

 


An Act to provide for the registration of, and to exempt from taxation certain transactions relating to, vehicles owned by, or leased to, the Commonwealth or Commonwealth authorities, and for related purposes

Part 1Preliminary

  

1  Short title [see Note 1]

                   This Act may be cited as the Commonwealth Vehicles (Registration and Exemption from Taxation) Act 1997.

2  Commencement [see Note 1]

                   This Act commences on the day on which it receives the Royal Assent.

3  Definitions

                   In this Act, unless the contrary intention appears:

Commonwealth authority means a body corporate that is incorporated for a public purpose by a law of:

                     (a)  the Commonwealth; or

                     (b)  the Jervis Bay Territory; or

                     (c)  an external Territory other than Norfolk Island;

but does not include any body corporate that is excluded by the regulations from this definition.

DASFLEET means the integrated leasing, rentals and fleet management business conducted by the Commonwealth under that name.

DASFLEET asset means an asset of the Commonwealth used for the purposes of DASFLEET.

lease, in relation to a vehicle, means any agreement or arrangement under which the vehicle (whether for any or no consideration) is made available exclusively to a person for the person’s use.

motor vehicle means any means of conveyance that:

                     (a)  runs on wheels; and

                     (b)  uses or is designed to use volatile spirit, gas, oil, electricity or any other power (not being human or animal power) as the principal means of propulsion;

but does not include a motor vehicle designed to be used on a railway or tramway.

register means the register of Commonwealth vehicles kept under section 6.

registered vehicle means a vehicle registered under Part 2.

registrar has the meaning given by subsection 7(2).

registration, in relation to a vehicle, includes the issue of a vehicle licence in respect of that vehicle under a law of a State or Territory.

third‑party policy, in relation to the use of a vehicle, means a policy of insurance that, in accordance with the law of a State or Territory, insures:

                     (a)  the owner of the vehicle; and

                     (b)  any other person who at any time (whether with or without the authority of the owner) drives the vehicle;

against any liability incurred by them jointly, or by either of them separately, in respect of the death of, or any injury to, a person caused by, or arising out of, the use of the vehicle.

trailer means any means of conveyance, or any piece of machinery or equipment, that:

                     (a)  runs on wheels; and

                     (b)  is not self‑propelled; and

                     (c)  is designed to be towed by a motor vehicle.

vehicle means a motor vehicle or trailer.

4  Objects of Act

                   The objects of this Act are:

                     (a)  to provide for the registration of vehicles used by the Commonwealth and Commonwealth authorities; and

                     (b)  to exempt from taxation by a State or Territory:

                              (i)  the sale of certain DASFLEET assets; and

                             (ii)  certain leases of vehicles to the Commonwealth or Commonwealth authorities; and

                            (iii)  the registration (under a law of that State or Territory) of certain vehicles leased to the Commonwealth or Commonwealth authorities.

5  Extension of Act to external Territories

                   This Act extends to:

                     (a)  the Australian Antarctic Territory; and

                     (b)  the Coral Sea Islands Territory; and

                     (c)  the Territory of Heard Island and McDonald Islands.


 

Part 2Registration of Commonwealth vehicles

  

6  Register of Commonwealth vehicles

                   There is to be kept in the Department, under the control of the Registrar, a register of Commonwealth vehicles.

7  Registrar

             (1)  There is to be a position in the Department whose duties include the general control of the register.

             (2)  The Registrar is the APS employee who is performing the duties of the position referred to in subsection (1).

8  Vehicles that may be registered

                   The only vehicles that may be registered under this Part are vehicles owned by, or leased for a continuous period of at least 3 months to, the Commonwealth or a Commonwealth authority.

9  Registration of motor vehicles

             (1)  Upon application made in accordance with an approved form by the owner of a vehicle referred to in section 8, the Registrar must register the vehicle if:

                     (a)  the Registrar is satisfied that the vehicle may be registered under this Part; and

                     (b)  the applicant has paid the prescribed fee.

Note:          For approved form, see subsection (4).

             (2)  The registration of a vehicle:

                     (a)  subject to subsection (3), comes into force on the day on which it is granted; and

                     (b)  unless sooner cancelled or surrendered, remains in force for the prescribed period.

             (3)  If application is made for the registration, for a further period, of a vehicle that is already registered, the registration may be expressed to come into force immediately after the existing registration ceases to be in force.

             (4)  In this section:

approved form means a form approved by the Registrar for the purposes of subsection (1).

10  Cancellation of registration by Registrar

                   The Registrar may, by notice in writing given to its owner, cancel the registration of a vehicle if:

                     (a)  the vehicle has been stolen or destroyed; or

                     (b)  if the fee payable under paragraph 9(1)(b) has been paid by cheque—the cheque is dishonoured when presented for payment.

11  Automatic cancellation of registration

                   If:

                     (a)  in the case of a registered vehicle that is owned by the Commonwealth or a Commonwealth authority—the Commonwealth or Commonwealth authority ceases to be the owner of the vehicle; or

                     (b)  in the case of a registered vehicle that is leased to the Commonwealth or a Commonwealth authority—the lease expires or is terminated;

the registration of the vehicle ceases immediately to be in force.

12  Suspension of registration

             (1)  The Registrar may, by notice in writing given to its owner, suspend the registration of a vehicle if:

                     (a)  the vehicle has been stolen; or

                     (b)  if the fee payable under paragraph 9(1)(b) has been paid by cheque—the cheque is dishonoured when presented for payment.

             (2)  The vehicle is taken not to be registered while the registration is suspended.

             (3)  If the registration of a vehicle has been suspended because the vehicle was stolen, the Registrar may, by notice in writing given to its owner, terminate the suspension if the Registrar is satisfied:

                     (a)  in the case of a vehicle owned by the Commonwealth or a Commonwealth authority—that the vehicle has been found; or

                     (b)  in the case of a vehicle that is leased to the Commonwealth or a Commonwealth authority—that the vehicle has been found and returned to the Commonwealth or the authority for use in accordance with the lease.

             (4)  If the registration of a vehicle has been suspended for the reason specified in paragraph (1)(b), the Registrar may, by notice in writing given to its owner, terminate the suspension if the Registrar is satisfied that the amount of the fee payable by the owner of the vehicle under subsection 9(1) has actually been paid.

13  Surrender of registration

                   The owner of a registered vehicle may, by notice in writing to the Registrar, surrender the registration of the vehicle.

14  Exemption from registration etc. under State or Territory laws

                   If a vehicle is registered under this Part, no person:

                     (a)  is under an obligation under a law of a State or Territory:

                              (i)  to have the vehicle registered; or

                             (ii)  to apply for the issue of a vehicle licence in respect of the vehicle; or

                            (iii)  to display on the vehicle any registration plates issued under the law of that State or Territory; or

                            (iv)  to ensure that there is in force a third party policy in relation to the use of the vehicle; or

                     (b)  may be found guilty of an offence, or be in any way penalised, under a law of a State or Territory for having used the vehicle, or caused or permitted the vehicle to be used, while:

                              (i)  the vehicle was not registered; or

                             (ii)  a vehicle licence was not in force in respect of the vehicle; or

                            (iii)  registration plates were not displayed on the vehicle; or

                            (iv)  there was not in force a third party policy in relation to the use of the vehicle;

                            as required under the law of that State or Territory.

15  Regulations may make further provision with respect to registered vehicles

                   The regulations may make provision for and in relation to:

                     (a)  the keeping of the register; and

                     (b)  the issue, replacement and return of certificates of registration, registration plates and registration labels in respect of registered vehicles; and

                     (c)  regulating the display of registration plates and labels on registered vehicles; and

                     (d)  prohibiting the defacement, or the alteration (without the authority of the Registrar), of certificates of registration, registration plates and registration labels issued in respect of registered vehicles; and

                     (e)  prohibiting the display on vehicles of words, letters or digits that are, or other matter that is, capable of being mistaken for a registration plate or label issued in respect of a registered vehicle; and

                      (f)  requiring notification to be given to the Registrar of such matters as are prescribed.


 

Part 3Exemption from taxation

  

16  Exemption from State and Territory taxation

             (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.


 

Part 4Miscellaneous

  

17  Regulations

             (1)  The Governor‑General may make regulations prescribing matters:

                     (a)  required or permitted by this Act to be prescribed; or

                     (b)  necessary or convenient to be prescribed for carrying out or giving effect to this Act.

             (2)  Without limiting subsection (1), the regulations may prescribe penalties not exceeding 10 penalty units for the contravention of any regulation made under this Act.


Notes to the Commonwealth Vehicles (Registration and Exemption from Taxation) Act 1997

The Commonwealth Vehicles (Registration and Exemption from Taxation) Act 1997, as shown in this compilation comprises Act No. 111, 1997 amended as indicated in the Tables below.

Table of Acts

Act

Number
and year

Date
of Assent

Date of commencement

Application, saving or transitional provisions

Commonwealth Vehicles (Registration and Exemption from Taxation) Act 1997

111, 1997

7 July 1997

7 July 1997

 

Public Employment (Consequential and Transitional) Amendment Act 1999

146, 1999

11 Nov 1999

Schedule 1 (item 330): 5 Dec 1999 (see Gazette 1999, No. S584) (a)

 


(a)     The Commonwealth Vehicles (Registration and Exemption from Taxation) Act 1997 was amended by Schedule 1 (item 330) only of the Public Employment (Consequential and Transitional) Amendment Act 1999, subsections 2(1) and (2) of which provide as follows:

                 (1)   In this Act, commencing time means the time when the Public Service Act 1999 commences.

                 (2)   Subject to this section, this Act commences at the commencing time.

 


Table of Amendments

ad. = added or inserted      am. = amended      rep. = repealed      rs. = repealed and substituted

Provision affected

How affected

S. 7......................................

rs. No. 146, 1999