Western Australian Numbered Acts Western Australian Numbered Acts (1) Duty is not
chargeable on the grant or transfer of a licence for a vehicle to a dealer
if —
(a) the
vehicle is to be loaned by the dealer —
(i)
to a charitable organisation to be used solely for
providing assistance to underprivileged or disadvantaged persons; or
(ii)
to a charitable organisation to be used solely for
providing emergency assistance; or
(iii)
to a school (within the meaning given in the
School Education Act 1999 ) to be used solely for student driver
training; or
(iv)
to an individual solely for a philanthropic purpose
approved by the Commissioner; or
(v)
solely for a prescribed purpose;
and
(b) the
application for the grant or 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 246(1) or (2); and
(ii)
the dealer understands the effect of sections 248
and 249.
(2) The Commissioner
may approve a philanthropic purpose for the purposes of
subsection (1)(a)(iv) for a particular dealer or class of dealer, and the
approval may take effect from a day that is earlier than the day on which the
Commissioner grants the approval.
(3) Subject to the
Taxation Administration Act section 17, the Commissioner must make any
reassessment necessary to give effect to subsection (2).