DUTIES ACT 1997 - SECT 262 Lodgment of statement of dutiable value

DUTIES ACT 1997 - SECT 262

262 Lodgment of statement of dutiable value

A person who is required by law to make an application to register a motor vehicle under the Road Transport Act 2013 must lodge with the application for registration a statement of the dutiable value of the vehicle, unless the application is not chargeable with duty under this Chapter.

: Maximum penalty--100 penalty units.

Note : The
"dutiable value" of a motor vehicle is specified in section 266.

An offence against this section committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation--see section 121 of the Taxation Administration Act 1996 .