Western Australian Numbered Acts Western Australian Numbered Acts (1) The dutiable value
of a vehicle —
(a) that
is a new vehicle; and
(b) that
is of a class prescribed for the purposes of this section; and
(c) for
which a price has been fixed by the manufacturer, importer or principal
distributor as the retail selling price in Western Australia of a vehicle of
that make and model,
is the sum
of —
(d) the
price fixed as described in paragraph (c); and
(e) for
each optional feature in or of the vehicle — the additional amount
fixed by the manufacturer, importer or principal distributor for the retail
sale in Western Australia of the optional feature.
(2) This section has
effect subject to section 239.