Duty is payable within 14 days of a motor vehicle being purchased and is calculated pursuant to the rates outlined in section 197 of the Duties Act 2001.
Section 3 of the Vehicle and Traffic Act 1999 contains definitions used in the Duties Act 2001 in relation to Motor Vehicle Duty.
Used Motor Vehicles- either the price (consideration) paid (including the value of any trade-ins) or the market value, whichever is greater.
New Motor Vehicles- the price (consideration) paid (including the value of trade-ins), providing the Commissioner is satisfied this adequately reflects the market value.
Rate of Duty- depends on whether the vehicle is
Manufacturer's Fleet Discount
A new motor vehicle, other than a heavy vehicle, purchased with a manufacturer's fleet discount is liable to duty at the rate of $3.50 per $100, or part thereof, of the dutiable value with a minimum of $20.00.
Please note: except heavy vehicles, the fleet discount rate applies regardless of the type of vehicle purchased e.g. a commercial vehicle 4.5 tonnes GVM and under purchased with a manufacturer's fleet discount would be liable to duty at the fleet discount rate.
Please note: Passenger Vehicles are motor vehicles constructed principally for the carriage of up to 9 adult persons (including the driver). This includes off-road vehicles that do not have a utility type body. Passenger vehicles do not include motorcycles, utilities, panel vans and vehicles constructed to seat more than 9 adult persons (including the driver).
Heavy Vehicles(over 4.5 tonnes GVM, excluding campervans) - $1 per $100, or part thereof, of dutiable value with a minimum of $20
Other vehicles- includes commercial vehicles (e.g. utilities, panel vans and buses) 4.5 tonnes and under GVM and motorcycles.
$3 per $100, or part thereof, of dutiable value with a minimum of $20.
Motor accident premium certificatesas defined in section 221(1) of the Duties Act 2001. Duty payable is $20.