Western Australian Numbered Acts Western Australian Numbered Acts (1) This section
applies to the transfer of a licence for a vehicle that is the result of a
transfer of the vehicle within the meaning of Chapter 2.
(2) If, on
application, the Commissioner is satisfied that —
(a) if
the transfer of the vehicle were to be treated as a dutiable
transaction — section 29, 114, 115, 116
or 119 would apply to the transfer; and
(b)
nominal duty would be chargeable under that section as so applying,
nominal duty is
chargeable on the transfer of the licence and the Commissioner may issue a
certificate under this section to that effect.
(3) If, on
application, the Commissioner is satisfied that —
(a) the
transfer of the vehicle is of a class prescribed for the purposes of this
subsection; and
(b) the
transfer does not pass, or is not part of a scheme or arrangement that passes,
a beneficial interest in the vehicle,
nominal duty is
chargeable on the transfer of the licence and the Commissioner may issue a
certificate under this section to that effect.
(4) An application for
a certificate must be in the approved form.
(5) If the transfer of
the vehicle were to be treated as a dutiable transaction and nominal duty
would be chargeable on the transfer under section 131 or 139,
nominal duty is payable on the transfer of the licence.
(6) If —
(a) the
transfer of the licence was chargeable with duty other than nominal duty; and
(b) the
transfer of the vehicle was effected by or is in accordance with —
(i)
a matrimonial instrument or de facto relationship
instrument that came into existence; or
(ii)
an instrument that became a matrimonial instrument or de
facto relationship instrument,
within the period of
12 months after the day on which liability to duty arose,
the Commissioner, on
the application of the taxpayer, is to reassess the liability to duty of the
transfer of the licence under subsection (5) as if the transfer of the
vehicle were treated as a dutiable transaction.
(7) For the purposes
of subsection (6), the Taxation Administration Act section 17
applies as if references in subsections (1) and (4) of that section to
when the original assessment was made were references to —
(a) the
day on which the matrimonial instrument or de facto relationship instrument
came into existence; or
(b) the
day on which the instrument became a matrimonial instrument or de facto
relationship instrument,
as the case may be.
(8) If this section
uses a term that is used in Chapter 2, the term has the same meaning in this
section as it has in Chapter 2 unless the contrary intention appears in this
section.