Revenue Measures Act 2007 (TAS)

Revenue Measures Act 2007

An Act to amend the Duties Act 2001 and the Vehicle and Traffic Act 1999

[Royal Assent 1 August 2007]

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:

PART 1Preliminary1Short titleThis Act may be cited as the Revenue Measures Act 2007 . 2Commencement (1)  Except as provided in this section, this Act commences on the day on which this Act receives the Royal Assent. (2)  Parts 2 and 4 commence on 1 October 2007. PART 2Duties Act 2001 Amended3Principal ActIn this Part, the Duties Act 2001 is referred to as the Principal Act. 4Section 3 amended (Interpretation) Section 3 of the Principal Act is amended by inserting after the definition of GST the following definition: heavy vehicle has the same meaning as in the Vehicle and Traffic Act 1999 , but does not include a camper van within the meaning of that Act; 5Section 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) , (3) and (3A) ." and substituting " subsections (2) , (3) , (3A) and (3B) ."; (b) by inserting in subsection (2)(b) "passenger" after "if the dutiable value of the"; (c) by inserting in subsection (2)(b) "dutiable" after "$100 of the"; (d) by inserting in subsection (2)(b) "passenger" after "of the dutiable value of the"; (e) by inserting in subsection (2)(c) "passenger" after "of the"; (f) by inserting in subsection (2)(c) "dutiable" after "that"; (g) by inserting in subsection (3) "a heavy vehicle the dutiable value of which does not exceed $2 000 or to" after "to"; (h) by omitting subsection (3A) and substituting the following subsections: (3A)  Despite subsection (2) , the rate of duty for a new motor vehicle, other than a heavy vehicle, for which a manufacturer’s fleet discount has been provided is $3.50 per $100, or part, of the dutiable value of the new motor vehicle. (3B)  The rate of duty for a heavy vehicle is $1.00 per $100, or part, of the dutiable value of the heavy vehicle. (i) by inserting in subsection (4) "heavy vehicle or" after "than a"; (j) by omitting from subsection (5)(a) "car" and substituting "vehicle"; (k) by inserting in subsection (6)(a) "motor" after "purchaser of the"; (l) by inserting in subsection (6)(a) "motor" after "manufacturer of the"; (m) by inserting in subsection (6)(b) "motor" after "of the". PART 3Vehicle and Traffic Act 1999 Amended6Principal ActIn this Part, the Vehicle and Traffic Act 1999 is referred to as the Principal Act. 7Section 70 insertedAfter section 69 of the Principal Act , the following section is inserted in Part 8: 70Transitional provisions consequent on Revenue Measures Act 2007 (1)  In this section – tax due day means the day on which the motor tax imposed by section 34 is payable under section 35 . (2)  If in respect of a light vehicle the tax due day occurs on or after 1 October 2007 but the motor tax is paid before 1 October 2007, the amount of motor tax payable is the amount that would be payable had the motor tax been paid on the tax due day. (3)  If in respect of a light vehicle the tax due day occurs before 1 October 2007 but the motor tax is paid on or after 1 October 2007, the amount of motor tax payable is the amount that would have been payable had the motor tax been paid on the tax due day. PART 4Vehicle and Traffic Act 1999 Further Amended8Principal ActIn this Part, the Vehicle and Traffic Act 1999 is referred to as the Principal Act. 9Section 34 amended (Imposition of motor tax) Section 34 of the Principal Act is amended as follows: (a) by omitting from subsection (3) "For the financial year beginning on 1 July 1999 or a later financial year, the" and substituting "The"; (b) by inserting in subsection (4) "a tax due day in" after "factor for"; (c) by omitting from subsection (4) "1998." and substituting "2007."; (d) by inserting the following subsection after subsection (4) : (4A)  In subsection (4)  – tax due day means the day on which the tax in respect of a light vehicle is payable under section 35 . 10Schedule 1 amended (Rates of Motor Tax) Schedule 1 to the Principal Act is amended by omitting Parts 1 and 2 and substituting: PART 1Class A light vehicles

Type of Vehicle	Tax payable $
1.	A motor vehicle propelled by a piston engine with 3 or fewer cylinders	74
2.	A motor vehicle propelled by a piston engine with 4 cylinders	86
3.	A motor vehicle propelled by a piston engine with 5 or 6 cylinders	108
4.	A motor vehicle propelled by a piston engine with 7 or 8 cylinders	148
5.	A motor vehicle propelled by a piston engine with more than 8 cylinders	166
6.	A motor vehicle propelled by a rotary engine or an electric motor	86

PART 2Other light vehicles

Type of Vehicle	Tax payable $
1.	A truck with a GVM of 3.0 tonnes or more –
(a) propelled by a piston engine with 4 or fewer cylinders	166
(b) propelled by a piston engine with 5 or 6 cylinders	193
(c) propelled by a piston engine with 7 or 8 cylinders	221
(d) propelled by a piston engine with more than 8 cylinders	249
(e) propelled by a rotary engine or an electric motor	166
2.	A bus with 10 adult seats including the driver’s seat	110
3.	A bus with more than 10 adult seats including the driver’s seat	193
4.	A motor cycle	12
5.	A trailer with a GVM of 4.5 tonnes or less	16
6.	A tractor	83

[Second reading presentation speech made in:

House of Assembly on 5 JULY 2007

Legislative Council on 11 JULY 2007]