Western Australian Numbered Acts Western Australian Numbered Acts (1) If, under
section 246(1) or (2) or 247(1), no duty was chargeable on the
grant or transfer of a licence for a vehicle to a person that is or was a
dealer, then while the person remains the licensee of the vehicle the person
must not use, or allow any other person to use, the vehicle for a purpose
other than a purpose referred to in section 246(1) or (2) or
247(1) unless the person notifies the Commissioner, in the approved form, of
the change in use within one month after the day on which the use of the
vehicle changed.
Penalty: a fine of $20 000.
(2) If a person
notifies the Commissioner as required under subsection (1) —
(a)
section 246 or 247 (whichever is relevant) is taken not to have
applied to the grant or transfer of the licence at the time of the grant or
transfer of the licence; and
(b) the
duty chargeable on the grant or transfer of the licence because of
paragraph (a) is due for payment within one month after the date of an
assessment notice issued in relation to an assessment of that duty.
(3) If duty is
chargeable on the grant or transfer of the licence because of
subsection (2)(a), then, for the purposes of working out the amount of
duty payable, the dutiable value of the vehicle is to be determined as at the
time of the change in use.
(4) If a person
contravenes subsection (1) —
(a)
section 246 or 247 (whichever is relevant) is taken not to have
applied to the grant or transfer of the licence at the time of the grant or
transfer of the licence; and
(b)
penalty tax is imposed on the grant or transfer of the licence of an amount
equal to the amount of duty payable on the grant or transfer of the licence
because of paragraph (a); and
(c) the
duty and penalty tax is due for payment within one month after the date of an
assessment notice issued in relation to an assessment of the duty and penalty
tax.