Western Australian Numbered Acts

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DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 234

234 .         Applicant’s statement of value in application

        (1)         A person that applies for the grant or transfer of a licence for a vehicle must include in the application a statement signed by the applicant setting out —

            (a)         the applicant’s estimate of the dutiable value of the vehicle at the time of the application; and

            (b)         if the applicant is a purchaser of the vehicle — the purchase price of the vehicle.

        Penalty: a fine of $20 000.

        (2)         For the purpose of determining the dutiable value of the vehicle the Director General may, by notice given to the applicant, require the applicant to give the Director General evidence of the dutiable value of the vehicle.

        (3)         The applicant must comply with the requirement in subsection (2) within the period stated in the notice.

        Penalty: a fine of $20 000.

        (4)         This section does not apply to, or in respect of, a person if —

            (a)         under Part 4 Division 1 or 2 — duty is not chargeable on the grant or transfer of a licence for the vehicle; or

            (b)         under Part 4 Division 3 — nominal duty is chargeable on the grant or transfer of a licence for the vehicle.



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