Western Australian Current Acts

DUTIES ACT 2008 - SECT 251

251 .         Failure to apply for transfer of licence

        (1)         If a person fails to apply for the transfer of a licence for a vehicle when required to do so by the Vehicles Act then, for the purposes of assessing duty —

            (a)         the transfer of the licence is taken to have occurred on the day chosen by the Commissioner; and

            (b)         the failure is taken to be a contravention of a taxation Act for the purposes of the Taxation Administration Act section 26.

        (2)         In choosing a day under subsection (1)(a), the Commissioner is to choose a day on which, in the ordinary course of events, the transfer would have been likely to have occurred if the person had complied with the person’s obligations under the Vehicles Act and this Act.

        [Section 251 amended: No. 8 of 2012 s. 95.]