Div 5Avoidance of duty

Division 5 — Avoidance of duty 76AV. Commissioner may determine that an obligation to lodge a statement has been avoided 265 76AW. Liability to pay duty that has been avoided 266 76AX. Reasons for determination that duty has been avoided 266 Part IIIC — Vehicle licences 76AY. Effect of *Duties Act 2008* on this Part 267 76B. Terms used in this Part 267 76C. Non‑beneficial change of ownership 271 76D. Duty on the grant or transfer of a vehicle licence 273 76E. Determination of value and assessment of duty 276 76F. Payment of duty 277 76G. Applicant’s statement of value in application 277 76H. Seller’s obligation to notify purchase price 278 76I. Use of dealer registered vehicle for other purposes 279 76J. Use of specialised equipment on another vehicle 279 76K. Failure to apply for transfer of licence 280 76L. Powers of Director General and Commissioner 281 76M. Duty to be remitted to Commissioner 281 76N. Records 281 Part IIID — Leases 77. Agreement for any lease to be charged as a lease 283 77A. Offer to lease 283 78. Leases: how to be charged in respect of produce etc. 285 79. Directions as to duty in certain cases 286 80A. Power to exempt instruments made for charitable or similar purposes 287 Part IIIE — Mortgage duty Division 1 — Interpretation for this Part 81. Terms used in this Part M, MC 288 82. Meaning of “mortgage” 289 83. Meaning of “advance” 290 84. Meaning of “loan” 291 85. Meaning of “home mortgage” 291 Division 2 — Liability for mortgage duty 85A. Mortgage duty abolished from 1 July 2008 292 86. Assessing mortgage duty 292 86A. Exemption — refinancing home loans 293 86B. Exemption — refinancing small business loans 295 87. Liability dates 296 88. Stamping before advance 297 Division 3 — Amount secured by a mortgage 89. The secured amount 297 90. Contingent liabilities 298 91. Mortgage over property partly outside WA 299 91A. Mortgage packages 300 91B. Collateral mortgages 301 91C. Extent to which mortgage can be enforced 302 91D. Use of stamped and collateral mortgages as security 302 91E. Multi‑jurisdictional statement 303 91F. Exemptions for charitable or public purposes 303 Part IIIF — Insurance Division 1 — Interpretation in Part IIIF and connection to the State 91G. Effect of *Duties Act 2008* on this Part 304 92. Terms used in this Part 304 92A. Meaning of “general insurance” and connection to the State 306 92B. Additional insurance — life riders 307 92C. Payment of premiums 308 Division 2 — Registration of insurers 93. Insurers to be registered 309 93A. Registration of insurers 309 93B. Cancelling registration of insurers 309 Division 3 — Duty payable by insurers 94. Lodging returns and paying duty 310 94A. Calculating the amount of duty payable on a return 311 94B. Return period of an insurer 311 Division 4 — Duty payable by insured persons 95. Meaning of “Division 4 insurer” 311 95A. Insured person to lodge statement and pay duty 312 95B. Insurer and intermediary to notify Commissioner of contracts of insurance 312 Division 5 — General provisions 96. Apportionment of premiums and instalments 313 96A. Refunds 314 96B. Records 315 Part IVB — Hire of goods