DUTIES ACT 2000 - SECT 217A Assessment of duty

DUTIES ACT 2000 - SECT 217A

S. 217A(1) amended by No. 85/2005 s. 12(a).

    (1)     On the lodging of an application for registration or transfer of registration of a motor vehicle—

        (a)     the Commissioner is taken to have made an assessment of duty on the application; and

        (b)     the application is taken to be a notice of assessment of the duty; and

        (c)     the Commissioner is taken to have served the notice of assessment on the person who is liable to pay the duty.

    (2)     The liability for duty on the application is the amount worked out by applying the rate of duty to the dutiable value of the vehicle as at the date of the application.

S. 218 amended by No. 58/2003 s. 16 (ILA s. 39B(1)).