Western Australian Numbered Acts Western Australian Numbered Acts (1) When an
application is made for the grant or transfer of a licence for a vehicle the
Director General must assess the amount of duty payable on the grant or
transfer.
(2) The assessment is
to be based on the dutiable value of the vehicle at the time of the grant or
transfer of the licence unless a provision of this Chapter otherwise provides.
(3) An assessment made
under subsection (1) is taken to be an official assessment for the
purposes of the Taxation Administration Act .