262Lodgment of statement of dutiable value

262 Lodgment of statement of dutiable value

262 Lodgment of statement of dutiable value

A person who is required by law to make an application to register a motor vehicle under the Road Transport Act 2013 must lodge with the application for registration a statement of the dutiable value of the vehicle, unless the application is not chargeable with duty under this Chapter.

Maximum penalty—100 penalty units.

Note.

The dutiable value of a motor vehicle is specified in section 266.

An offence against this section committed by a corporation is an executive liability offence attracting executive liability for a director or other person involved in the management of the corporation—see section 121 of the Taxation Administration Act 1996.

s 262: Am 1998 No 26, Sch 2.2 [3]; 2012 No 97, Sch 1.9 [5]; 2013 No 19, Sch 4.19 [3].