❓ This WA parliamentary question concerns the application of stamp duty to vehicle accessories, clarifying when they are considered part of the original vehicle purchase agreement and therefore subject to stamp duty.
AnsweredQoN 1Legislative Assembly
QuestionView source ↗
(2) Stamp duty would generally not be applicable to the accessories supplied if they were fitted some time after the vehicle was licensed and were not a part of the original agreement to purchase the vehicle. However, if the Commissioner of State Revenue is of the view that the sale of the accessories was an integral part of the original agreement to sell the vehicle and was merely disguised as two separate contracts to reduce the stamp duty payable, then stamp duty would be applied.
However, if the Commissioner of State Revenue is of the view that the sale of the accessories was an integral part of the original agreement to sell the vehicle and was merely disguised as two separate contracts to reduce the stamp duty payable, then stamp duty would be applied.
However, if the Commissioner of State Revenue is of the view that the sale of the accessories was an integral part of the original agreement to sell the vehicle and was merely disguised as two separate contracts to reduce the stamp duty payable, then stamp duty would be applied.
AnswerView source ↗
Answered
24 May 2001
Responded by
Minister representing the Minister for the Minister Assisting the Treasurer
Response time
22 days
(1) Yes
(2) Stamp duty would generally not be applicable to the accessories supplied if they were fitted some time after the vehicle was licensed and were not a part of the original agreement to purchase the vehicle.
However, if the Commissioner of State Revenue is of the view that the sale of the accessories was an integral part of the original agreement to sell the vehicle and was merely disguised as two separate contracts to reduce the stamp duty payable, then stamp duty would be applied.
(2) Stamp duty would generally not be applicable to the accessories supplied if they were fitted some time after the vehicle was licensed and were not a part of the original agreement to purchase the vehicle.
However, if the Commissioner of State Revenue is of the view that the sale of the accessories was an integral part of the original agreement to sell the vehicle and was merely disguised as two separate contracts to reduce the stamp duty payable, then stamp duty would be applied.
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