Victorian Numbered Acts

STATE TAXATION ACTS AMENDMENT ACT 2015 (NO. 26 OF 2015) - SECT 13

    (1)     For the heading to Schedule 1 to the Duties Act 2000 substitute —

" Schedule 1—Special purpose vehicles and mobile plant ".

    (2)     In Schedule 1 to the Duties Act 2000 , for "Section 233(4)" (where first occurring immediately after the heading to the Schedule) substitute "Sections 233, 233AA and 233AB".

    (3)     After clause 1 of Schedule 1 to the Duties Act 2000 insert —

        " 1A     Mobile plant

For the purposes of section 233AA—

"mobile plant" means a motor vehicle with an MRC not exceeding 4·5 tonnes, including a tractor—

        (a)     that is not designed solely for carrying passengers; and

        (b)     for which the carrying of a load is incidental to the purpose for which the vehicle was constructed, except water in the case of concrete pumps and fire trucks; and

        (c)     that is not a tow truck.

        1B     Special purpose vehicle (type P)

For the purposes of section 233AB—

"special purpose vehicle (type P)" means a special purpose vehicle built, or permanently modified, primarily for—

        (a)     off-road use; or

        (b)     use on a road related area; or

        (c)     use on an area of road that is under construction or repair.

Example

Agricultural tractors, self-propelled agricultural harvesters, bulldozers, backhoes, graders and front-end loaders are special purpose vehicles (type P).".

    (4)     In clause 2 of Schedule 1 to the Duties Act 2000 —

        (a)     insert the following definition—

""tractor" has the same meaning as in the Road Safety Act 1986 ;";

        (b)     for the definition of special purpose vehicle "(type P)" substitute —

""special purpose vehicle (type P)" has the same meaning as in clause 1B;".

Division 2—Duty payable by foreign purchasers