This includes exemptions where:
- there is a registration of a new or second-hand electric and hydrogen fuel-cell motor vehicle (including motorcycles) registered between 1 July 2021 and 30 June 2023 (inclusive).
- the registration is for a new motor vehicle for which a contract for sale was entered into before 25 May 2023, is an electric and hydrogen fuel-cell motor vehicle (including motorcycles) registered between 1 July 2023 up to and including 31 December 2023.
- a contract, arrangement or agreement is cancelled.
- the business of financing the purchase or use of motor vehicles and a vehicle is repossessed or voluntarily surrendered.
- the acquisition of a registered motor vehicle by a motor vehicle wrecker where the vehicle is purchased to be wrecked and will never be re-registered.
- a stolen motor vehicle is registered in the name of the person the vehicle was stolen from.