Deceased estate exemptions

​​​​​​​​​​​​The Duties Act 2001 allows for a motor vehicle to be transferred without duty to the beneficiary of a deceased estate.  

Eligibility

The requirements for a duty exemption, will depend if the vehicle is registered jointly or not:​​


Where a vehicle is owned or registered jointly, and one of the joint owners is deceased, the vehicle may be transferred into the name(s) of the surviving owner(s) or registered operator(s) if the vehicle was owned jointly by all of the registered operators.  

To obtain this exemption it may be necessary to provide evidence that: 

  • the vehicle was owned jointly; and 
  • one of the registered operators of the vehicle is deceased. 
You do not need to provide evidence that an owner is deceased if the Motor Registry already has this information. You can check with Service Tasmania staff to see whether this has occurred. 

​Executor
An “Executor” is the person named in a will to carry out the wishes of a person after they die. ​​

To qualify for the exemption as an executor, these conditions must be met: 
  1. the application to transfer the vehicle registration must be made by the deceased person’s “Executor”; and 
  2. the vehicle must be transferred to the person to whom it is bequeathed under the deceased person’s will.
​
Personal Representative
For a “Personal Representative” to have been appointed one of the following must apply:  
  • the deceased person must have left a valid will and a grant of probate must have been issued; or  
  • if the deceased person did not have a will, letters of administration must have been granted; or  
  • a certificate of administration must have been issued under section 20A of the Public Trustee Act 1930; or  
  • ​a certificate of election must have been issued by the Public Trustee under the Public Trustee Act. ​

To qualify for the exemption as a personal representative, these conditions must be met:
  1. the application to transfer the vehicle registration must be made by the deceased person’s “Personal Representative”; and 
  2. the vehicle must be transferred to the person to whom it is bequeathed under the deceased person’s will or to the person entitled to it as a beneficiary under the Intestacy Act 2010. 
​
​
How to apply
​

  

​​Ex gratia payments

Ex gratia payments are available for eligible taxpayers who have paid duty between 1 July 2016 and 7 May 2017.​

 

​​

Back Home