Western Australian Current Acts Western Australian Current Acts (1) Duty is not
chargeable on the grant of a licence for a vehicle to a person if the vehicle
was, before the grant of that licence, last licensed or registered in that
person’s name under —
(a) the
Vehicles Act; or
(b) a
corresponding State law; or
(c) a
law of a country other than Australia that corresponds to the Vehicles Act.
(2) Subsection (1)
does not apply to the grant of a licence to a person for a heavy vehicle that
was, before the grant of that licence, last licensed or registered in the
person’s name under a corresponding State law if the vehicle was
registered in that person’s name under the
Interstate Road Transport Act 1985 (Commonwealth) on or after 16 January 1997.
(3) Subsection (1)
does not apply to the grant of a licence for a vehicle, or is taken not to
have applied to the grant of a licence for a vehicle at the time of the grant,
if the Commissioner is satisfied, or becomes satisfied after the grant of the
licence, that the vehicle was licensed or registered outside of Western
Australia as part of a course of action or conduct having the sole or dominant
purpose of avoiding or reducing duty.
(4) The duty
chargeable because of subsection (3) is due for payment within one month after
the date of an assessment notice issued in relation to an assessment of that
duty.
(5) In this section, a
reference to a vehicle includes a reference to a vehicle that was modified or
that was part of a vehicle that was modified, whether or not the vehicle that
resulted from the modification needed to meet a standard or requirement before
it could be licensed that was different to the one that the original vehicle
had to meet.
[Section 242 amended: No. 8 of 2012 s. 95.]