Western Australian Consolidated Acts Western Australian Consolidated Acts (1) A commercial hire
business may, in determining the commercial hire business’s liability to
duty, rely on a statement of the hirer as to —
(a)
where the goods will be solely or predominantly used in the course of the
hire; or
(b) in
the case of an unregistered motor vehicle, where the motor vehicle will be
registered during the course of the hire,
unless the commercial
hire business knows that the statement is false.
(2) A commercial hire
business is not bound to inquire as to any change in the place of use of the
goods or, in the case of a motor vehicle, the place of its registration, but
cannot continue to rely upon a statement referred to in subsection (1) if
the commercial hire business becomes aware of a change in the place of use or
registration.
(3) If goods are
solely or predominantly used in a place other than the place advised by the
hirer in a statement referred to in subsection (1), the Commissioner may
assess or reassess the duty payable according to the actual place of sole or
predominant use of the goods.
(4) If a motor vehicle
is registered in a place other than the place advised by the hirer in a
statement referred to in subsection (1), the Commissioner may assess or
reassess the duty payable according to the place of its registration.
(5) A person who fails
to pay duty on a hire of goods in reliance on a statement referred to in
subsection (1) does not contravene a taxation Act for the purposes of the
Taxation Administration Act 2003 and the person is not liable to penalty
tax unless the duty is not paid within one month after the issue of a
notice of assessment of the duty.
(6) A hirer who
knowingly falsely makes a statement referred to in subsection (1)
(whether it is relied upon or not) is guilty of an offence.
Penalty applicable to subsection (6):
$20 000.
[Section 112NB inserted by No. 66 of
2003 s. 85.]