Western Australian Current Acts Western Australian Current Acts (1) The dutiable value
of a vehicle —
(a) that
is a new vehicle; and
(b) that
is of a class prescribed for the purposes of this section; and
(c) for
which a price has been fixed by the manufacturer, importer or principal
distributor as the retail selling price in Western Australia of a vehicle of
that make and model,
is the sum of —
(d) the
price fixed as described in paragraph (c); and
(e) for
each optional feature in or of the vehicle — the additional amount fixed
by the manufacturer, importer or principal distributor for the retail sale in
Western Australia of the optional feature.
(2) This section has
effect subject to section 239.