Motor vehicle dealers and traders

​​​​Exemptions for motor dealers and traders

Duty is not payable by:​

  • a licensed motor vehicle trader in respect of an application to register a motor vehicle; or
  • a motor dealer in respect of an application to register a motor vehicle that is of a type specified in an exemption certificate​ held by the motor dealer.


Exempt motor vehicles

A motor vehicle is acquired for an exemption if it:

  • is a new vehicle acquired for use as a demonstrator vehicle or as a courtesy vehicle, or both.
  • is a used vehicle acquired for resale in the ordinary course of business; or
  • is acquired to sell to other holders of exemption certificates, other licensed motor vehicle traders; or motor dealers in other States or in Territories.

The exemption certificate number is entered on the application to register the motor vehicle by the holder of the exemption certificate or the licensed motor vehicle trader.
 

Exemption ceases

A motor vehicle is no longer exempt if it: 
  • is a new vehicle acquired for use as a demonstrator vehicle or as a courtesy vehicle (or both) and it is used for another use; or within 12 months after it is registered it has travelled more than 15 000 kilometres; or
  • it is not sold within 12 months after it is registered (or a longer period specified by the Commissioner in a determination); or
  • it is acquired for resale and it is used for another use; or
  • is acquired to sell to other holders of exemption certificates, other licensed motor vehicle traders; or motor dealers in other States or in Territories and it is used for other uses.


​Determination by the Commissioner

A holder of an exemption certificate or a licensed motor vehicle trader may (before the end of the period of 12 months after a motor vehicle is registered), apply to the Commissioner for a determination that a real attempt to sell the vehicle has been made.

The Commissioner may determine: 

  • ​ that a real attempt to sell the motor vehicle has been made; and
  •  a period in which, if the motor vehicle is sold within the period, is to be taken not to apply in relation to the motor vehicle. 

​​Refer to the Duties Act 2001 and Duties Amendment (Motor Vehicle Industry Red Tape Reduction) Act 2016 guideline​ for more details on duty exemptions on motor vehicles.​

 
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