These duty-free transactions are only available where the vehicle being registered (or transferred) is trading stock or demonstrator vehicles that are acquired and used solely for purposes associated with:
- resale of trading stock in the normal course of the dealer's business; or
- demonstrating the vehicle to prospective purchasers.
Acceptable uses of the above vehicles includes, the loaning of motor vehicles to charities where they are used for charitable purposes.
An exemption certificate remains in force for 12 months only and must be renewed annually.
Apply for a new exemption certificate
To apply for a new exemption certificate:
Renew an exemption certificate
To renew your existing exemption certificate:
- a renewal application will be automatically sent to you; and
- it must be lodged no later than 2 months before the expiry of the certificate; and
- a non refundable application fee applies.
Notification of changes
The holder of a exemption certificate must notify us:
- of any change of address; and
- if the holder ceases to carry on the business of dealing in motor vehicles; and
- if the holder is prohibited from carrying on that business under any other Act.
Motor vehicle trader licences
The Motor Vehicle Traders Act 2011 requires most exemption certificate holders to become licensed motor vehicle traders.
A licensed motor vehicle trader can access the motor dealer's duty exemption by quoting their motor vehicle trader licence number. They do not need to apply for a separate exemption certificate to access the exemption available on trading stock and demonstrator vehicles.
The exemption is available only on vehicles purchased as trading stock and demonstrator vehicles. The duty is payable on vehicles used for any other purpose.
Information on the motor vehicle trader licence and the application process is available from Consumer, Building and Occupational Services.