Western Australian Numbered Acts Western Australian Numbered Acts (1) A person that
ceases to be the owner of a vehicle and is required under the Road Traffic Act
to notify the Director General of the new owner must include in that notice a
statement signed by the person setting out —
(a) the
purchase price (if any) of the vehicle; and
(b) the
person’s estimate of the dutiable value of the vehicle at the time the
person ceased to be the owner of it.
Penalty: a fine of $20 000.
(2)
Subsection (1) does not apply to a person if —
(a)
under Part 4 Division 1 or 2 — duty is not
chargeable on the grant or transfer of a licence for the vehicle; or
(b)
under Part 4 Division 3 — nominal duty is chargeable on
the grant or transfer of a licence for the vehicle.
(3) A dealer that
sells a new vehicle must, within 7 days after the day of the sale, give
to the Director General a statement signed by the dealer setting
out —
(a) the
purchase price of the vehicle; and
(b) the
dealer’s estimate of the dutiable value of the vehicle at the time the
vehicle was sold.
Penalty: a fine of $20 000.
(4) If —
(a) a
person understates, in a statement under this section, the purchase price or
estimated dutiable value of a vehicle; and
(b) duty
payable on the grant or transfer of the licence for that vehicle is initially
assessed on a value of the vehicle that is less than the proper dutiable
value,
the person is jointly
and severally liable with the purchaser to pay the difference between the
amount of duty as initially assessed and the amount of duty assessed on the
vehicle’s proper dutiable value.