sec.378What is the dutiable value of a vehicle

### sec.378 What is the dutiable value of a vehicle The dutiable value of a vehicle that has not previously been registered, whether in Queensland or another State, and for which there is a list price is the total of the following— the vehicle’s list price; the price of all items of optional equipment not included in the list price. The dutiable value of a vehicle that has previously been registered, whether in Queensland or another State, or for which there is no list price is the greater of the following— the total consideration, in monetary terms, payable by the purchaser including any deposit, trade-in allowance and the price of all items of optional equipment; the market value of the vehicle. However, if a vehicle is modified for a person with a disability, the dutiable value of the vehicle is— for a vehicle mentioned in subsection (1) —the amount worked out under subsection (1) reduced by the value of the modifications; or for a vehicle mentioned in subsection (2) —the market value of the vehicle without having regard to the value of the modifications. s 378 amd 2011 No. 8 s 41 (sec.378-ssec.1) The dutiable value of a vehicle that has not previously been registered, whether in Queensland or another State, and for which there is a list price is the total of the following— the vehicle’s list price; the price of all items of optional equipment not included in the list price. (sec.378-ssec.2) The dutiable value of a vehicle that has previously been registered, whether in Queensland or another State, or for which there is no list price is the greater of the following— the total consideration, in monetary terms, payable by the purchaser including any deposit, trade-in allowance and the price of all items of optional equipment; the market value of the vehicle. (sec.378-ssec.3) However, if a vehicle is modified for a person with a disability, the dutiable value of the vehicle is— for a vehicle mentioned in subsection (1) —the amount worked out under subsection (1) reduced by the value of the modifications; or for a vehicle mentioned in subsection (2) —the market value of the vehicle without having regard to the value of the modifications. - (a) the vehicle’s list price; - (b) the price of all items of optional equipment not included in the list price. - (a) the total consideration, in monetary terms, payable by the purchaser including any deposit, trade-in allowance and the price of all items of optional equipment; - (b) the market value of the vehicle. - (a) for a vehicle mentioned in subsection (1) —the amount worked out under subsection (1) reduced by the value of the modifications; or - (b) for a vehicle mentioned in subsection (2) —the market value of the vehicle without having regard to the value of the modifications.