Western Australian Numbered Acts Western Australian Numbered Acts In this
Part —
“dutiable value” , of a vehicle, means
the dutiable value worked out in respect of the vehicle under Division 5;
“optional feature” , of a vehicle,
means a feature of any of the following types that is not a standard feature
of a vehicle of that make and model —
(a) any
particular kind of transmission in a vehicle;
(b) any
particular kind of engine in a vehicle;
(c) any
other prescribed feature in or of a vehicle;
“purchase price” , in respect of a
vehicle, includes any of the following —
(a) an
amount allowed by the seller on a trade-in or an exchange of any article;
(b) an
amount paid to the seller for anything included with or incorporated into the
vehicle;
(c) an
amount paid to the seller for the preparation of the vehicle for delivery to
the purchaser;
“specialised equipment” means any of
the following —
(a) a
crane;
(b) an
excavator, road roller, road grader, bulldozer, mechanical shovel, plough,
rotary hoe or similar plant;
(c)
hoisting equipment for lifting, partially lifting or towing other vehicles;
(d)
bitumen spraying equipment;
(e) a
cement agitator;
(f)
garbage collection equipment;
(g) road
sweeping equipment;
(h) a
refrigeration unit;
(i)
a stock crate;
(j) a
tank for transporting liquids;
(k)
equipment to make the vehicle habitable by a person in the course of a
journey;
(l) any
similar plant or equipment;
“specialised vehicle” means a motor
vehicle that —
(a) is
constructed or designed, or has been modified, to include or have specialised
equipment permanently attached to it; and
(b) is
designed to be driven or controlled by a person carried in or on the vehicle.