266What is the “dutiable value” of a motor vehicle?

#### 266 What is the “dutiable value” of a motor vehicle? 266 What is the “dutiable value” of a motor vehicle? > > (1) The dutiable value of a motor vehicle is— > > > > > (a) the consideration in money or money’s worth given for the acquisition of the vehicle, or > > > > > (b) the market value of the vehicle at the time duty is payable, > > > > whichever is the greater. > > > (2) The dutiable value does not include— > > > > > (a) GST if the supply of the vehicle is GST-free under Subdivision 38-P (Cars for use by disabled people) of the [A New Tax System (Goods and Services Tax) Act 1999](http://www.legislation.gov.au/) of the Commonwealth, or > > > > > (b) a premium paid for extended warranty insurance. > > **s 266:** Am 2000 No 44, Sch 2 \[37\].