Western Australian Numbered Acts Western Australian Numbered Acts (1) The amount of duty
payable on the grant or transfer of a licence for a vehicle is worked out
under this section (rounded down to the nearest 5 cents) unless
section 250 applies to the grant or transfer of the licence.
(2) For the grant or
transfer of a licence for a vehicle that is not a heavy vehicle, the amount of
duty is —
(a) if
the dutiable value of the vehicle does not exceed $20 000 —
2.75% of the dutiable value; or
(b) if
the dutiable value of the vehicle exceeds $20 000 but does not exceed
$45 000 — R% of the dutiable value, where R is determined in
accordance with the following formula —
R = 
(rounded to 2
decimal places);
where —
DV is the dutiable
value;
or
(c) if
the dutiable value of the vehicle exceeds $45 000 — 6.5% of
the dutiable value.
(3) For the grant or
transfer of a licence for a heavy vehicle, the amount of duty is the lesser
of —
(a) 3%
of the dutiable value; and
(b)
$12 000.