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DUTIES ACT 2000 - SECT 219 What is the dutiable value of a motor vehicle?

DUTIES ACT 2000 - SECT 219

What is the dutiable value of a motor vehicle?

    (1)     Subject to subsection (2), the "dutiable value" of a motor vehicle is—

        (a)     the consideration in money or money's worth given for the acquisition of the vehicle; or

        (b)     the price at which the vehicle might reasonably be sold, free from encumbrances, in the open market—

whichever is the greater.

    (2)     The dutiable value of a motor vehicle that—

S. 219(2)(a) amended by No. 6/2010 s. 203(1)

(Sch. 6 item 13.3) (as amended by No. 45/2010 s. 22), substituted by No. 63/2017 s. 21(Sch.  1 item 2.1).

        (a)     is a commercial passenger vehicle (within the meaning of the Commercial Passenger Vehicle Industry Act 2017 ); and

        (b)     is specially converted to provide wheelchair access to and egress from the vehicle; and

(c)     is capable of carrying at least one occupied wheelchair; and

        (d)     has not previously been registered in Victoria or elsewhere—

is the value determined in accordance with subsection (1) less $24 000 or such other amount as is prescribed.

S. 219(3) inserted by No. 58/2003 s. 17.

    (3)     In determining the dutiable value of a motor vehicle, there is to be no discount for the amount of GST (if any) payable on the supply of the vehicle.