Western Australian Current Acts Western Australian Current Acts (1) Section 237 or 238
(whichever is relevant) applies in respect of a vehicle that is a specialised
vehicle ( vehicle B ), as if the specialised equipment attached to it at the
time of the application for the grant or transfer of the licence for the
vehicle were not attached to it, if —
(a) the
applicant holds, or previously held, the licence for another specialised
vehicle ( vehicle A ); and
(b) the
applicant is the last person to hold a licence for vehicle A; and
(c) the
duty paid by the applicant on the grant or transfer of the licence for vehicle
A was assessed on the dutiable value of vehicle A including the value of the
specialised equipment that was then attached to it; and
(d) the
specialised equipment referred to in paragraph (c) has been removed from
vehicle A and attached to vehicle B; and
(e) the
application for the grant or transfer of the licence for vehicle B is
accompanied by, or includes, a declaration in the approved form to the effect
that, in the applicant’s opinion, the circumstances in paragraphs (a) to
(d) apply and that the applicant understands the effect of subsections (2) and
(3).
(2) If —
(a) duty
on the grant or transfer of a licence for a specialised vehicle to a person
was assessed on a dutiable value worked out under subsection (1); and
(b)
while that person holds the licence for that vehicle it is used with
specialised equipment other than the equipment that was attached to it at the
time the application for the grant or transfer of the licence was made (the
original equipment ),
the person must not
attach the original equipment to any other vehicle for which the licensee
intends to become the licence holder.
Penalty: a fine of $20 000.
(3) If a person
contravenes subsection (2) —
(a)
subsection (1) is taken not to have applied in respect of the vehicle at the
time of the grant or transfer of the licence for the vehicle; and
(b)
penalty tax is imposed on the grant or transfer of the licence of an amount
equal to the difference between —
(i)
the amount of duty that was originally payable on the
grant or transfer; and
(ii)
the amount of duty payable because of paragraph (a);
and
(c) the
penalty tax and the unpaid amount of the duty payable 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 the duty and penalty tax.