sec.382Assessment of vehicle registration duty

### sec.382 Assessment of vehicle registration duty On the making of an application to register or transfer a vehicle— the commissioner is taken to have made an assessment of vehicle registration duty on the application; and the application is taken to be an assessment notice for the duty; and the commissioner is taken to have given the assessment notice to the persons liable to pay the duty. The liability for the vehicle registration duty on the application is— if the application is for a special vehicle—$25; or if paragraph (a) does not apply—the amount worked out by applying the rate of vehicle registration duty to the dutiable value of the vehicle at the dutiable day. s 382 amd 2004 No. 18 s 15 ; 2008 No. 75 s 3 sch (sec.382-ssec.1) On the making of an application to register or transfer a vehicle— the commissioner is taken to have made an assessment of vehicle registration duty on the application; and the application is taken to be an assessment notice for the duty; and the commissioner is taken to have given the assessment notice to the persons liable to pay the duty. (sec.382-ssec.2) The liability for the vehicle registration duty on the application is— if the application is for a special vehicle—$25; or if paragraph (a) does not apply—the amount worked out by applying the rate of vehicle registration duty to the dutiable value of the vehicle at the dutiable day. - (a) the commissioner is taken to have made an assessment of vehicle registration duty on the application; and - (b) the application is taken to be an assessment notice for the duty; and - (c) the commissioner is taken to have given the assessment notice to the persons liable to pay the duty. - (a) if the application is for a special vehicle—$25; or - (b) if paragraph (a) does not apply—the amount worked out by applying the rate of vehicle registration duty to the dutiable value of the vehicle at the dutiable day.