Australian Capital Territory
Taxation Administration (Amounts Payable–Motor Vehicle Duty) Determination 2015 (No 1)
Disallowable Instrument DI2015–183
made under the
Taxation Administration Act 1999, s 139 (Determination of amounts payable under tax laws)

1	Name of instrument
This instrument is the Taxation Administration (Amounts Payable–Motor Vehicle Duty) Determination 2015 (No 1).
2	Commencement
This instrument commences on 29 June 2015.
3	Definitions
In this instrument:
	A-rated vehicle means a new motor vehicle that has carbon dioxide (CO2) emissions of no more than 130g per kilometre.
	B-rated vehicle means a new motor vehicle that has carbon dioxide (CO2) emissions of 131g or more but no more than 175g per kilometre.
	C-rated vehicle means a new motor vehicle that has carbon dioxide (CO2) emissions of 176g or more but no more than 220g per kilometre.
	D-rated vehicle means a new motor vehicle that has carbon dioxide (CO2) emissions of more than 220g per kilometre.
	demonstrator means a motor vehicle used solely for the sale of another motor vehicle of the same kind.
	Green Vehicle Guide means the Green Vehicle Guide published by the Commonwealth as in force from time to time.
Note	The Green Vehicle Guide is available at www.greenvehicleguide.gov.au. 
	Vehicle Performance Rating, for a new motor vehicle, means a rating of A, B, C, or D that corresponds to the grams of carbon dioxide (CO2) emitted by the vehicle per kilometre as set out in Table 1:

Table 1	Vehicle Performance Rating 
Vehicle Performance Rating	CO2 Emissions (g/km)	
A	No more than 130 	
B	131 or more but no more than 175 	
C	176 or more but no more than 220 	
D	More than 220 	

licensed vehicle dealer means a licensed dealer under the Sale of Motor Vehicles Act 1977, or the holder of a similar licence under a corresponding law.
motor vehicle means a motor vehicle or trailer within the meaning of the Road Transport (Vehicle Registration) Act 1999, but does not include a caravan or camper trailer.
new motor vehicle means—
(a) 	a motor vehicle that has not previously been registered under—
(i)	the Road Transport (Vehicle Registration) Act 1999 or another territory law; or
(ii)	a law of the Commonwealth, a State, another Territory or a foreign country; or
(b)	a demonstrator disposed of by a licensed vehicle dealer within 1 year of the date the demonstrator was first registered under—
(i)	the Road Transport (Vehicle Registration) Act 1999 or another territory law; or
(ii)	a law of the Commonwealth, a State, another Territory or a foreign country.
non-rated vehicle means a motor vehicle that does not appear in the Green Vehicle Guide or that is not a new motor vehicle. 
relevant amount, for a motor vehicle to which the Duties Act 1999, section 208 (Rate of duty) applies, means the dutiable value of the vehicle.
4	Determination of amounts payable—Duties Act, section 208
For the purposes of section 208 of the Duties Act 1999, the duty chargeable or payable on the relevant amount in relation to a motor vehicle listed in column 1 of Tables 2 and 3 is the rate of duty listed in column 2 opposite that vehicle.

Table 2	Amounts payable—Duties Act, section 208 (1)
Column 1
s 208 (1) of the Duties Act 	Column 2
Rate of duty 	
A-rated vehicle	Nil	
B-rated vehicle	$1 for every $100, or part of $100, of the relevant amount	
C-rated vehicle
and
Non-rated vehicle	$3 for every $100, or part of $100, of the relevant amount	
D-rated vehicle	$4 for every $100, or part of $100, of the relevant amount	

	Table 3	Amounts payable—Duties Act, section 208 (2)*
Column 1
s 208 (2) of the Duties Act
(motor vehicles $45 000 or more)	Column 2
Rate of duty 	
A-rated vehicle	Nil	
B-rated vehicle	$450 plus $2 for every $100, or part of $100, of the relevant amount in excess of $45 000	
C-rated vehicle
and
Non-rated vehicle	$1 350 plus $5 for every $100, or part of $100, of the relevant amount in excess of $45 000	
D-rated vehicle	$1 800 plus $6 for every $100, or part of $100, of the relevant amount in excess of $45 000	
*Does not apply to vehicles listed in section 208 (2) (b) of the Duties Act 1999.

5	Displacement of Legislation Act, section 47 (6)—Green Vehicle Guide
The Legislation Act 2001, section 47 (6) does not apply to the Green Vehicle Guide.
Note	Section 47 (6) of the Legislation Act 2001 would require the Green Vehicle Guide to be re-made as a notifiable instrument each time the Green Vehicle Guide is amended.
6	Revocation
Disallowable Instrument DI2010-133 is revoked.

Andrew Barr MLA
Treasurer
18 June 2015