Western Australian Numbered Acts

DUTIES ACT 2008 (NO. 11 OF 2008) - SECT 246

246 .         Exempt use of a vehicle — trading stock

        (1)         Duty is not chargeable on the grant of a licence for a vehicle to a dealer if —

            (a)         the dealer acquired the vehicle solely for the purpose of —

                  (i)         selling it to another person in the ordinary course of the dealer’s business; or

                  (ii)         demonstrating it to prospective purchasers;

                and

            (b)         the application for the grant of the licence is accompanied by, or includes, a declaration in the approved form to the effect that —

                  (i)         while the dealer holds the licence the vehicle will not be used for any purpose other than a purpose referred to in paragraph (a) or section 247(1)(a); and

                  (ii)         the dealer understands the effect of sections 248 and  249.

        (2)         Duty is not chargeable on the transfer of a licence for a vehicle to a dealer, if —

            (a)         the dealer has acquired the vehicle solely for the purpose of reselling it to another person in the ordinary course of the dealer’s business; and

            (b)         the application for the transfer of the licence is accompanied by, or includes, a declaration in the approved form to the effect that —

                  (i)         while the dealer holds the licence the vehicle will not be used for any purpose other than a purpose referred to in paragraph (a) or section 247(1)(a); and

                  (ii)         the dealer understands the effect of sections 248 and  249.