Rural and Regional Adjustment (Variation of Zero Emission Vehicle Rebate Scheme) Amendment Regulation 2023


Queensland Crest

1Short title

This regulation may be cited as the Rural and Regional Adjustment (Variation of Zero Emission Vehicle Rebate Scheme) Amendment Regulation 2023.

2Regulation amended

This regulation amends the Rural and Regional Adjustment Regulation 2011.

3Insertion of new pt 4, div 20

Part 4—
insert—

Division 20 Transitional provision for Rural and Regional Adjustment (Variation of Zero Emission Vehicle Rebate Scheme) Amendment Regulation 2023

30Existing applications for assistance

(1)This section applies to an application for assistance under the scheme set out in schedule 42 made, but not decided, before the commencement.
(2)Schedule 42, as amended by the Rural and Regional Adjustment (Variation of Zero Emission Vehicle Rebate Scheme) Amendment Regulation 2023, applies in relation to the application.

4Amendment of sch 42, s 5 (Meaning of motor vehicle)

(1)Schedule 42, section 5(2), before paragraph (a)—
insert—
(aa)a motorised mobility device;
(2)Schedule 42, section 5(2)(b)—
omit.
(3)Schedule 42, section 5(2)(aa) and (a)—
renumber as schedule 42, section 5(2)(a) and (b).
(4)Schedule 42, section 5(3), definition motorised wheelchair
omit.
(5)Schedule 42, section 5(3)—
insert—
motorised mobility device see the Transport Operations (Road Use Management) Act 1995, schedule 4.

5Amendment of sch 42, s 7 (Nature and amount of assistance)

(1)Schedule 42, section 7(a)—
omit, insert—
(a)for an applicant who is eligible for assistance under section 8(1)—
(i)if section 8(1)(g) applies to the applicant—a rebate of $6,000 for 1 eligible zero emission vehicle purchased by the applicant; or
(ii)otherwise—a rebate of $3,000 for 1 eligible zero emission vehicle purchased by the applicant; or
(aa)for an applicant who is eligible for further assistance under section 8(2) in relation to an eligible zero emission vehicle purchased by the applicant—a further rebate of $3,000 for the vehicle; or
(2)Schedule 42, section 7(aa) and (b)—
renumber as schedule 42, section 7(b) and (c).

6Amendment of sch 42, s 8 (Eligibility criteria—assistance for individuals)

(1)Schedule 42, section 8(c), ‘it’—
omit, insert—

the vehicle

(2)Schedule 42, section 8(c)(ii)—
omit, insert—
(ii)had a dutiable value of—
(A)if the applicant purchased the vehicle before 21 April 2023—$58,000 or less; or
(B)if the applicant purchased the vehicle on or after 21 April 2023—$68,000 or less; and
(3)Schedule 42, section 8—
insert—
(g)for an applicant seeking a rebate of $6,000—the applicant gives the authority relevant evidence for a relevant financial year showing that—
(i)if the applicant does not have a spouse—the taxable income of the applicant for the year is $180,000 or less; or
(ii)if the applicant has a spouse—the combined taxable income of the applicant and the applicant’s spouse for the year is $180,000 or less.
(4)Schedule 42, section 8—
insert—
(2)An applicant who is an individual is also eligible to receive further assistance under the scheme if—
(a)the applicant received assistance under the scheme before the commencement of this subsection in relation to the purchase of an eligible zero emission vehicle; and
(b)the applicant gives the authority relevant evidence for a relevant financial year showing that—
(i)if the applicant does not have a spouse—the taxable income of the applicant for the year is $180,000 or less; or
(ii)if the applicant has a spouse—the combined taxable income of the applicant and the applicant’s spouse for the year is $180,000 or less; and
(c)a person has not, in another State, received a rebate, grant or subsidy to offset the cost of purchasing the vehicle.
(3)In this section—
relevant evidence means—
(a)a notice of assessment issued under the Income Tax Assessment Act 1997 (Cwlth); or
(b)other evidence, to the satisfaction of the authority, about an individual’s taxable income.
relevant financial year means—
(a)the most recent financial year before the application is made; or
(b)if there is no relevant evidence for the financial year mentioned in paragraph (a)—the financial year before that financial year.
spouse, of an individual, means the individual’s spouse within the meaning of the Income Tax Assessment Act 1997 (Cwlth).
taxable income, of an individual, means the individual’s taxable income within the meaning of the Income Tax Assessment Act 1997 (Cwlth).

7Amendment of sch 42, s 9 (Eligibility criteria—assistance for eligible entities)

Schedule 42, section 9(1)(c)(ii)—
omit, insert—
(ii)had a dutiable value of—
(A)if the applicant purchased the vehicle before 21 April 2023—$58,000 or less; or
(B)if the applicant purchased the vehicle on or after 21 April 2023—$68,000 or less; and