Western Australian Current Acts

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DUTIES ACT 2008 - SECT 232

232 .         Who is liable to pay duty

        (1)         Duty chargeable on the grant or transfer of a licence for a vehicle is payable by the person in whose name the licence for the vehicle is granted, or the transferee.

        (2)         A person that ceases to be the owner of a vehicle, or a dealer that sells a new vehicle, is also liable to pay the duty chargeable on the grant or transfer of the licence for the vehicle in the circumstances and to the extent set out in section 252.



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