Vehicle licence transfer: Term definitions

The term "Dutiable Value" is defined by Division 5 of the Duties Act 2008.
The following interpretation is provided as a guide only.

Dutiable Value

The definition of Dutiable Value now distinguishes between a new vehicle and other vehicles.

Dutiable Value for a New Vehicle

Where a price has been fixed by the manufacturer, importer or principal distributor, as the retail selling price in Western Australia of a vehicle of that make and model, that price is the Dutiable Value together with the additional retail selling price of particular optional features (please see below) - however the price of other features or accessories that are not optional features as defined (including but not limited to air-conditioning, window tinting, DVD player, sound system speakers, mag wheels, paint, fabric and rust protection and rear spoilers) are not to be added.

Dutiable Value for Other Vehicles

Calculation of Dutiable Value for all other vehicles, such as new or used heavy vehicles, caravans, trailers or all used motor vehicles remains unchanged. Vehicle licence duty continues to be calculated on the amount for which the vehicle might reasonably be sold, free of encumbrances in the open market.

As a general rule, the Dutiable Value of all other vehicles for the calculation of vehicle licence duty is the purchase price (inclusive of GST and any amount allowed by the seller of the vehicle on a trade-in or exchange) plus any of the following:

• dealer delivery charges;
• the amount paid to the seller for accessories included in the vehicle prior to delivery to the purchaser or date of registration or transfer - this applies whether or not the accessories purchased are in a separate agreement from the vehicle sale agreement; and
• discounts that are not freely available to all prospective purchasers

Optional Feature

An optional feature is any particular kind of transmission (eg. automatic), or any other feature in or of a vehicle prescribed by the regulations, that is not a standard feature of a vehicle of that make and model.

However, presently the only optional feature to be taken into consideration is transmission, as no other optional features are prescribed.
Where applicable the value of the optional feature is then added to the price fixed by the manufacturer, importer or principal distributor.

An example of an optional feature where the value is to be included as part of the Dutiable Value of a new vehicle, is where a purchaser elects to choose a vehicle with an automatic gearbox as opposed to a vehicle with a manual gearbox which is a standard feature on that vehicle.