Western Australian Current Acts Western Australian Current Acts (1) Duty is not
chargeable on the grant or transfer of a licence for a vehicle to a dealer if
—
(a) the
vehicle is to be loaned by the dealer —
(i)
to a charitable organisation to be used solely for
providing assistance to underprivileged or disadvantaged persons; or
(ii)
to a charitable organisation to be used solely for
providing emergency assistance; or
(iii)
to a school (within the meaning given in the
School Education Act 1999 ) to be used solely for student driver training; or
(iv)
to an individual solely for a philanthropic purpose
approved by the Commissioner; or
(v)
solely for a prescribed purpose;
and
(b) the
application for the grant or transfer of the licence is accompanied by, or
includes, a declaration in the approved form to the effect that —
(i)
while the dealer holds the licence the vehicle will not
be used for any purpose other than a purpose referred to in paragraph (a) or
section 246(1)(a), (2)(a) or (3)(a); and
(ii)
the dealer understands the effect of sections 248 and
249.
(2) The Commissioner
may approve a philanthropic purpose for the purposes of subsection (1)(a)(iv)
for a particular dealer or class of dealer, and the approval may take effect
from a day that is earlier than the day on which the Commissioner grants the
approval.
(3) Subject to the
Taxation Administration Act section 17, the Commissioner must make any
reassessment necessary to give effect to subsection (2).
[Section 247 amended: No. 16 of 2022 s. 12.]