Document ID: chunk:federal_register_of_legislation:C2004C00912:section:16
Version: federal_register_of_legislation:C2004C00912
Segment Type: section
Provision Reference: s 16
Character Range: 10650–11723

16  Exemption from State and Territory taxation

 (1) Tax is not payable under a law of a State or Territory in respect of:
 (a) an exempt matter; or
 (b) anything done (including a transaction entered into or an instrument or document made, executed, lodged or given) because of, or for a purpose connected with, or arising out of, an exempt matter.

 (2) In subsection (1):

exempt matter means any of the following:
 (a) the sale by the Commonwealth of a package of DASFLEET assets that includes the fleet, or the major part of the fleet, of vehicles used by it for the purposes of DASFLEET;
 (b) the sale by the Commonwealth of the fleet, or the major part of the fleet, of vehicles used by it for the purposes of DASFLEET;
 (c) the lease of a vehicle for a continuous period of at least 3 months to the Commonwealth or a Commonwealth authority;
 (d) the registration (under a law of the State or Territory concerned) of a vehicle that is leased to the Commonwealth, or a Commonwealth authority, for a continuous period of at least 3 months.

Part 4—Miscellaneous