238Duty on statement of change of use

238 Duty on statement of change of use (1) This section imposes duty if— (a) there is a change in the predominant use of a motor vehicle the last application for registration or transfer of registration of which was not chargeable with duty under this Act because of the use of the vehicle; and S. 238(1)(b) amended by No. 85/2005 s. 14(c). (b) an application for registration or transfer of registration of the vehicle in Victoria is not lodged in connection with the change of use; and S. 238(1)(c) amended by No. 85/2005 s. 14(c). (c) duty would have been chargeable on an application referred to in paragraph (b) had that application been lodged. S. 238(2) substituted by No. 17/2019 s. 20(1). (2) Within 14 days after there is a change in the predominant use of a motor vehicle of the kind referred to in subsection (1), the registered operator of the vehicle must lodge with the Commissioner a statement of the change in use and pay duty at the rate set out in the Table. | *Item* | *Motor vehicle* | *Rate of duty per $200, or part, of the dutiable value of the motor vehicle* | | 1 | Green car | $8.40 | | 2 | Primary producer passenger car | $8.40 | | 3 | Other passenger car the dutiable value of which does not exceed the luxury car tax threshold | $8.40 | | 4 | Other passenger car the dutiable value of which exceeds the luxury car tax threshold but does not exceed $100 000 | $10.40 | | 5 | Other passenger car the dutiable value of which exceeds $100 000 but does not exceed $150 000 | $14.00 | | 6 | Other passenger car the dutiable value of which exceeds $150 000 | $18.00 | | 7 | Motor vehicle that is not a passenger car | $8.40 | (3) If a registered operator does not comply with subsection (2), the registered operator is liable to a penalty of— S. 238(3)(a) amended by No. 17/2019 s. 20(2). (a) an amount equal to the amount of duty referred to in subsection (2) and interest on that amount at the rate of 20% per annum from the day on which the payment of the duty was required; or S. 238(4) amended by Nos 46/2001 s. 31, 17/2019 s. 20(2). (4) The penalty imposed by subsection (3) is in addition to the registered operator's liability for the duty under subsection (2) and any penalty tax and interest payable under the **Taxation Administration Act 1997**. (5) The Commissioner, in such circumstances as the Commissioner considers appropriate, may remit the penalty imposed by subsection (3) by any amount. S. 239 amended by No. 71/2004 s. 21, repealed by No. 85/2005 s. 14(d). Part 5—Refund of duty