Western Australian Current Acts

DUTIES ACT 2008 - SECT 244B

244B .         If agreement for purchase of vehicle is terminated or vehicle is returned

        (1)         Duty is not chargeable on the grant or transfer of a licence for a vehicle if —

            (a)         the application for the grant or transfer of the licence is the result of an agreement for a person (the purchaser ) to purchase the vehicle from another person (the seller ); and

            (b)         either —

                  (i)         the agreement is rescinded, annulled or otherwise terminated before the purchaser takes possession of the vehicle; or

                  (ii)         after the purchaser takes possession of the vehicle, the purchaser returns the vehicle for a refund or a replacement vehicle and the return is accepted;

                and

            (c)         any money that is refundable on the occurrence of the relevant event referred to in paragraph (b) is refunded to the purchaser.

        (2)         The appropriate reassessment officer must, on application in the approved form, make any reassessment necessary as a result of the operation of subsection (1).

        (3)         In subsection (2) —

        appropriate reassessment officer means —

            (a)         the CEO if —

                  (i)         the seller is a dealer; and

                  (ii)         the application for the grant or transfer of the licence to the purchaser is made by the seller; and

                  (iii)         the agreement is rescinded, annulled or otherwise terminated before the purchaser takes possession of the vehicle as referred to in subsection (1)(b)(i);

                or

            (b)         otherwise — the Commissioner.

        (4)         The time limits in the Taxation Administration Act section 17 apply to a reassessment under subsection (2), whether made by the CEO or the Commissioner.

        (5)         If, as the result of a reassessment made by the CEO under subsection (2), it appears that an overpayment of tax has been made, the CEO must refund the tax.

        (6)         Despite the Taxation Administration Act section 16(1)(c), the Commissioner is not required to make a reassessment under that section if tax is refundable by the CEO under subsection (5).

        (7)         If duty is not chargeable on the grant or transfer of a licence for a vehicle under subsection (1), duty is also not chargeable on a subsequent transfer of the licence for the vehicle from the purchaser to the seller if the application for the subsequent transfer is made as a result of the occurrence of the relevant event referred to in subsection (1)(b).

        [Section 244B inserted: No. 16 of 2022 s. 9.]