DUTIES ACT 2000 - SECT 238 Duty on statement of change of use
DUTIES ACT 2000 - SECT 238
Duty on statement of change of use(1) This section imposes duty if—
(a) there is a change in the predominant use of a motor vehicle the last application for registration or transfer of registration of which was not chargeable with duty under this Act because of the use of the vehicle; and
S. 238(1)(b) amended by No. 85/2005 s. 14(c).
(b) an application for registration or transfer of registration of the vehicle in Victoria is not lodged in connection with the change of use; and
S. 238(1)(c) amended by No. 85/2005 s. 14(c).
(c) duty would have been chargeable on an application referred to in paragraph (b) had that application been lodged.
S. 238(2) substituted by No. 17/2019 s. 20(1).
(2) Within 14 days after there is a change in the predominant use of a motor vehicle of the kind referred to in subsection (1), the registered operator of the vehicle must lodge with the Commissioner a statement of the change in use and pay duty at the rate set out in the Table.
TABLE
|
Rate of duty per $200, or part, of the dutiable value of the motor vehicle | |
---|---|---|
1 |
$8.40 | |
2 |
$8.40 | |
3 |
Other passenger car the dutiable value of which does not exceed the luxury car tax threshold |
$8.40 |
4 |
Other passenger car the dutiable value of which exceeds the luxury car tax threshold but does not exceed $100 000 |
$10.40 |
5 |
Other passenger car the dutiable value of which exceeds $100 000 but does not exceed $150 000 |
$14.00 |
6 |
Other passenger car the dutiable value of which exceeds $150 000 |
$18.00 |
7 |
Motor vehicle that is not a passenger car |
$8.40 |