​We may conduct onsite audits of motor vehicle dealers to ensure compliance with the requirements of the Duties Act 2001 and, if applicable, any exemption certificate​ conditions.

Dealers may be required to provide information, to enable us to confirm that the dealer's customers have complied with their obligations under the Duties Act 2001.

Dealers are also required to keep sufficient records to enable them to prove they have complied with their obligations under the Duties Act 2001. For example, motor dealers usually maintain the following types of records:

  • evidence of marketing strategies (ie copies of advertisements, details of listings on websites etc) used to attempt to sell a vehicle that was acquired/registered using the duty exemption.
  • records showing when and why vehicles were either:
     (i) not on the motor dealer's property; or 
     (ii) being driven to prove no unauthorised use has occurred.  For example:​
    • on display at: details of site/other dealership name;
    • test drive by: name & licence details of driver;
    • at mechanic: name of repairer & type of repair;
    • being detailed by: name of detailer.
  • vehicle/transaction records, including:
    • make, model, and registration of vehicle;
    • name and address of vendor;
    • date of purchase;
    • purchase price;
    • odometer reading at time of purchase and sale;
    • date of sale;
    • sale price;
    • name and address of purchaser;
    • value of trade-ins;
    • details of accessories, discounts and other non cash adjustments; and
    • purchase receipts.
  • A separate register recording details of vehicles accepted on consignment.
  • A register showing that disposal notices are lodged within seven days of vehicles being sold, or otherwise disposed of.

The above is not a complete list of records that a motor vehicle dealer should maintain.

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