Western Australian Current Acts Western Australian Current Acts (1) When an
application is made for the grant or transfer of a licence for a vehicle the
CEO must assess the liability to duty of the grant or transfer.
(2) The assessment is
to be based on the dutiable value of the vehicle at the time of the grant or
transfer of the licence unless a provision of this Chapter otherwise provides.
(3) An assessment made
under subsection (1), or a reassessment made under section 244B(2) by the CEO,
is taken to be an official assessment for the purposes of the
Taxation Administration Act.
[Section 233 amended: No. 8 of 2012 s. 96; No. 16
of 2022 s. 8.]