Western Australian Current Acts

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DUTIES ACT 2008 - SECT 228

228 .         Terms used

                In this Chapter, unless the contrary intention appears —

        caravan means a trailer (including a camper trailer) permanently fitted for human habitation in the course of a journey;

        CEO has the meaning given in the Road Traffic (Administration) Act 2008 section 4;

        charitable organisation means a charitable institution or public benevolent institution endorsed by the Commissioner of Taxation of the Commonwealth under the Income Tax Assessment Act 1997 (Commonwealth) as a deductible gift recipient or as exempt from income tax;

        corresponding State law means a law of another State or a Territory that corresponds to the Vehicles Act;

        dealer means any of the following —

            (a)         a person that carries on the business of selling new vehicles;

            (b)         a person that is the holder of a dealer’s licence under the Motor Vehicle Dealers Act 1973 ;

            (c)         a person that carries on the business of acquiring new or used vehicles for resale or disposal under hire purchase or leasing agreements;

            (d)         a person that, in the course of the person’s business, takes possession of and resells vehicles that are the subject of mortgages, charges or hire purchase or leasing agreements;

        duty means duty under this Chapter;

        grant , in respect of a licence for a vehicle, does not include renew;

        heavy vehicle has the meaning given in the Vehicles Act;

        licence has the meaning given in section 230(2) and (3);

        motor vehicle has the meaning given in the Road Traffic (Administration) Act 2008 section 4, but does not include a trailer, semi-trailer or caravan;

        new vehicle means —

            (a)         a vehicle that has not been used; or

            (b)         a vehicle that has only been used for a purpose referred to in section 246(1)(a) or (3)(a) or 247(1)(a), other than a vehicle that has been used for a purpose referred to in section 246(1)(a)(ii) or (3)(a) or 247(1)(a) for a period of more than 2 months;

        trailer means a vehicle designed to be drawn by another vehicle;

        vehicle has the meaning given in section 230(1);

        Vehicles Act means the Road Traffic (Vehicles) Act 2012 .

        [Section 228 amended: No. 8 of 2012 s. 90 and 95; No. 16 of 2022 s. 7.]



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