Rates of duty
The rate of motor vehicle duty depends on whether the vehicle is:
- a new vehicle purchased with the benefit of a manufacturer's fleet discount;
- a passenger or commercial vehicle;
- (for commercial vehicles) under or over 4.5 tonnes Gross Vehicle Mass (GVM);
- a new or second-hand electric or hydrogen fuel-cell vehicle (including motorcycles) registered between 1 July 2021 and 30 June 2023 inclusive.
A new motor vehicle, other than a
heavy vehicle, purchased with a manufacturer's fleet discount is liable to duty at the rate of $3.50 per $100, or part thereof, of the dutiable value with a minimum of $20.00.
Note: except heavy vehicles, the fleet discount rate applies regardless of the type of vehicle purchased eg. a commercial vehicle 4.5 tonnes GVM and under purchased with a manufacturer's fleet discount would be liable to duty at the fleet discount rate.
Passenger Vehicles are motor vehicles constructed principally for the carriage of up to 9 adult persons (including the driver). This includes off-road vehicles that do not have a utility type body.
Passenger vehicles do not include motorcycles, utilities, panel vans and vehicles constructed to seat more than 9 adult persons (including the driver).
Duty on heavy vehicles (over 4.5 tonnes GVM, excluding campervans) is $1 per $100, or part thereof, of dutiable value with a minimum of $20.
Duty is exempt on the registration of new and second-hand electric and hydrogen fuel-cell vehicles (including motorcycles) registered between 1 July 2021 and 30 June 2023 inclusive.
Duty on other vehicles, including commercial vehicles (eg. utilities, panel vans and buses) 4.5 tonnes and under GVM and motorcycles is
$3 per $100, or part thereof, of dutiable value with a minimum of $20.
Motor accident premium certificates
Duty is chargeable on a certificate of premium paid. Duty payable is $20.