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.

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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.

Dutiable value
Duty payable
$0 - $600$20
$600 - $35,000$3 per $100, or part thereof, of dutiable value
$35,000 - $40,000$1,050 plus $11 per $100, or part thereof, that the dutiable value exceeds $35,000
over $40,000$4 per $100, or part thereof, of dutiable value
Note: 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.
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Motor accident premium certificates

Motor accident premium certificate is a certificate or other document issued for the purpose of the Motor Accidents (Liabilities and Compensation) Act 1973 that acknowledges the receipt of a premium paid under that Act. It is defined in section 221(1) of the Duties Act 2001.  
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Duty is chargeable on a certificate of premium paid. Duty payable is $20. ​​​

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