2010

The Legislative Assembly for

Australian Capital Territory

Duties Amendment Bill 2010

Explanatory Statement

Circulated by authority of
Treasurer
Katy Gallagher MLA

Duties Amendment Bill 2010

Summary
This Bill amends the Duties Act 1999. 

Overview
The amendments made by this Bill are a result of a Budget Cabinet Decision in relation to 2010-11 Budget revenue measures.

The Bill amends the Duties Act 1999 in order to abolish duty on an application to register a caravan (including a camper trailer) in the ACT.

The amendments made by the Bill are intended not to abolish duty in relation to any kind of trailer other than a camper trailer.

Commencement Date
The amendments in the Bill will commence on 1 July 2010.

Details of the Duties Amendment Act 2010    

Part 1		Preliminary

Clause 1 – Name of Act
This clause provides that the Act is named the Duties Amendment Act 2010. 

Clause 2 – Commencement
This clause provides that the Act will commence on 1 July 2010.

Part 2		Duties Act 1999

Clause 3 – Legislation amended
This clause provides that this part of the Act makes amendments to the Duties Act 1999.

Clause 4 – Rate of duty 
                   Section 208 (2) (b) (v)
This clause omits ‘caravan’ from the list.

Clause 5 - Dictionary, definition of motor vehicle
This clause excludes the terms ‘caravan’ and ‘camper trailer’ from the meaning of ‘motor vehicle’ under the Duties Act 1999.