Page 1270 - Week 04 - Thursday, 4 May 2006

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9B New section 208AB 

in part 9.1, insert

208AB Partial exemption—low emission vehicles 

(1) This section applies to an application to register a motor vehicle if—

(a) the vehicle has not previously been registered under the Vehicle Registration Act or any other territory law; and

(b) the vehicle has a carbon dioxide emission level of less than the level determined by the Minister for this section.

(2) Duty for the application is payable at the prescribed percentage of the amount that would, apart from this section, be payable for the application.

(3) A determination under subsection (1) (b) is a disallowable instrument.

Note A disallowable instrument must be notified, and presented to the Legislative Assembly, under the Legislation Act.

(4) In this section:

carbon dioxide emission level, for a vehicle, means the amount of emissions of carbon dioxide generated by the vehicle per hundred kilometres.

prescribed percentage means the percentage determined under the Taxation Administration Act, section 139 for this section.

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