Western Australian Current Acts

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DUTIES ACT 2008 - SECT 236

236 .         Amount of duty payable

        (1)         The amount of duty payable on the grant or transfer of a licence for a vehicle is worked out under this section (rounded down to the nearest 5 cents) unless section 250 applies to the grant or transfer of the licence.

        (2)         For the grant or transfer of a licence for a vehicle that is not a heavy vehicle, the amount of duty is —

            (a)         if the dutiable value of the vehicle does not exceed $25 000 — 2.75% of the dutiable value; or

            (b)         if the dutiable value of the vehicle exceeds $25 000 but does not exceed $50 000 — R% of the dutiable value, where R is determined in accordance with the following formula —


(rounded to 2 decimal places);

                where —

                DV is the dutiable value;

                or

            (c)         if the dutiable value of the vehicle exceeds $50 000 — 6.5% of the dutiable value.

        (3)         For the grant or transfer of a licence for a heavy vehicle, the amount of duty is the lesser of —

            (a)         3% of the dutiable value; and

            (b)         $12 000.

        [Section 236 amended: No. 12 of 2008 s. 24.]



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