ACTIn ForceAct
Duties Act 1999
203Meaning of dutiable value—pt 9.1
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203 Meaning of dutiable value—pt 9.1 dutiable value, of a motor vehicle, means the greater of the following amounts, less any premium paid for extended warranty insurance: (a) the consideration in money (or money’s worth) given for the acquisition of the vehicle; (b) the market value of the vehicle at the time duty is payable.