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STAMP DUTIES (MISCELLANEOUS) AMENDMENT ACT 2004 (NO 41 OF 2004) - SECT 5

5—Amendment of section 42B—Duty on applications for motor vehicle registration or transfer of registration

        (1)         Section 42B(1a)—redesignate subsection (1a) as subsection (1d)

        (2)         Section 42B(1aa)—delete subsection (1aa) and substitute:

        (1a)         An applicant for registration, or transfer of registration, of a motor vehicle must state in the application the value of the motor vehicle as at the date of the application.

        (1b)         If the Commissioner is not satisfied that the amount stated as the value of a motor vehicle in an application for registration, or transfer of registration, of the vehicle reflects the market value of the vehicle, the Commissioner may cause a valuation of the vehicle to be made by a person appointed by the Commissioner and may assess the duty payable by reference to the valuation.

        (1c)         The Commissioner may, having regard to the merits of the case, charge the whole or part of the expenses of, or incidental to, the making of a valuation under subsection (1b) to the person liable to pay the duty and may recover the amount charged as a debt due to the Crown.

        (3)         Section 42B(2)—delete "subsection (1a)" and substitute:

subsection (1d)

        (4)         Section 42B(2a)—delete "The duty paid by any person" and substitute:

The total amount paid (including stamp duty and any registration fee or premium payable under the Motor Vehicles Act 1959 )

        (5)         Section 42B—after subsection (2a) insert:

        (2b)         Section 6 does not apply in relation to an application to register a motor vehicle or an application to transfer the registration of a motor vehicle.



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