Victorian Current Acts Victorian Current Acts(1) Duty on an application for registration of a motor vehicle is payable by the applicant for registration.
S. 216(2) substituted by No. 30/2002 s. 9(2).
(2) Duty on an application for transfer of registration of a motor vehicle is payable—
(a) in the case of a vehicle acquired from a licensed motor car trader—by the acquirer and the licensed motor car trader, who are jointly and severally liable to pay the duty;
(b) in any other case—by the acquirer of the vehicle.
(3) A person who—
S. 216(3)(a) amended by No. 30/2002 s. 9(3)(a).
(a) acquires a motor vehicle from a licensed motor car trader; and
S. 216(3)(b) amended by No. 30/2002 s. 9(3)(b).
(b) pays to the trader the amount of duty chargeable under this Chapter on the application for transfer of registration of the vehicle to the person—
is relieved from any further liability for duty in respect of the application for transfer of registration.
S. 216(4) inserted by No. 30/2002 s. 9(4).
(4) A person referred to in subsection (3) is entitled to a refund of any amount paid to the licensed motor car trader in respect of duty that is in excess of the amount of duty chargeable under this Chapter on the application for transfer of registration of the vehicle to the person.
S. 217 amended by No. 30/2002 s. 9(5), substituted by No. 85/2005 s. 11.