It’s in Part 2 Division 1 Section 9 of the Bill:
Road user charges payable in relation to certain zero or low emissions vehicles
A road user charge is payable in relation to the following zero or low emissions vehicles—
(a) a zero or low emissions vehicle that—
(i) is registered for the first time on or after the relevant date, or
(ii) after the relevant date, is registered in the name of a person that differs from the person in whose name the vehicle was registered before the relevant date,
(b) a battery electric vehicle or hydrogen fuel cell electric vehicle—
(i) that is registered for the first time before the relevant date, and
(ii) in relation to which duty was not paid under the Duties Act 1997, Chapter 9 because of the operation of section 270D of that Act.
Part (a) means the RUC will apply to all ZLEVs registered for the first time
after the “relevant date”, or which changes ownership after the “relevant date” but was registered in a different name before the “relevant date”.
Part (b) means the RUC will apply to ZLEVs registered for the first time
before the “relevant date”
if Duty was not paid. Schedule 3 of this Bill amends the Duties Act to make ZLEVs duty-free between 1 September 2021 and the “relevant date” if they have a dutaible value of less than $68,000. After the “relevant date”,
all ZLEVs become duty-free (and therefore subject to the RUC).
Punchline: if Duty has been paid on a ZLEV, then that vehicle is not subject to the RUC.
If a person sells a ZLEV on which Duty has been paid before the “relevant date”, and the sale price is above $68k, then Duty will be payable on the sale as normal, and the vehicle will remain not subject to the RUC.
If a person sells a ZLEV on which Duty has been paid before the “relevant date” but the sale price is below $68k, then no Duty is payable on the sale, but the vehicle will then become subject to the RUC.
If a person sells a ZLEV after the “relevant date” then that vehicle will become subject to the RUC, and Duty will not be payable on the sale, regardless of the sale price.
“Relevant date” means the earlier of:
(a) 1 July 2027,
(b) the date prescribed by the regulations as being the date on which the Minister is reasonably satisfied sales of battery electric vehicles in New South Wales will be 30% of new vehicle sales in New South Wales.
Final note: while this Bill passed both houses on 20 October, it has not yet received Royal Assent, therefore it is not yet law (an “Act”).
