Chapter 9 Motor vehicle registration
Part 1 Introduction and overview
This Chapter charges duty on an application to register a motor vehicle under the Road Transport (Vehicle Registration) Act 1997 if:(a) the vehicle has not previously been registered under that Act, or(b) the person in whose name the vehicle is to be registered differs (or the persons in whose names the motor vehicle is to be registered differ) from the person or persons in whose name or names the vehicle was last registered.Note. Application to register is defined in the Dictionary.
262 Lodgment of statement of dutiable value
A person who is required by law to make an application to register a motor vehicle under the Road Transport (Vehicle Registration) Act 1997 must lodge with the application for registration a statement of the dutiable value of the vehicle, unless the application is not chargeable with duty under this Chapter.Maximum penalty: 100 penalty units.
Note. The dutiable value of a motor vehicle is specified in section 266.
263 Who is liable to pay the duty?
Duty is payable by the applicant for registration of the motor vehicle.
264 When does duty become payable?
Duty becomes payable when the motor vehicle is registered in pursuance of the relevant application.
(1) The rate of duty is $3 per $100, or part, of the dutiable value of the motor vehicle, except as provided by subsection (2).(2) The rate of duty for a passenger vehicle, being a vehicle:(a) that has a dutiable value of not less than $45,000, and(b) that is constructed primarily for the carriage of not more than 9 occupants, including a sedan, station wagon, coupe, convertible, four wheel drive vehicle with seats and windows, two wheel drive panel van with seats and windows, three wheel car, forward control passenger vehicle, small bus (seating not more than 9 persons, including the driver), motor home, and snow vehicle, but not including a motor cycle (with or without a side car), large bus (seating more than 9 persons, including the driver), hearse or invalid conveyance,is $1,350 plus $5 per $100, or part, of the dutiable value of the motor vehicle in excess of $45,000.
266 What is the “dutiable value” of a motor vehicle?
(1) The dutiable value of a motor vehicle is:(a) the consideration in money or money’s worth given for the acquisition of the vehicle, or(b) the market value of the vehicle at the time duty is payable,whichever is the greater.(2) The dutiable value does not include:(a) GST if the supply of the vehicle is GST-free under Subdivision 38-P (Cars for use by disabled people) of the A New Tax System (Goods and Services Tax) Act 1999 of the Commonwealth, or(b) a premium paid for extended warranty insurance.
Part 2 Circumstances in which duty not chargeable
(1) Ownership by devolution of title
Duty under this Chapter is not chargeable on an application to register a motor vehicle made by a person who is beneficially entitled to the vehicle following the death of the person in whose name the vehicle was registered in New South Wales.(2) Charities
Duty under this Chapter is not chargeable on an application to register a motor vehicle if the applicant is a non-profit organisation having as one of its objects a charitable, benevolent, philanthropic or patriotic purpose.(3) Rural lands protection board
Duty under this Chapter is not chargeable on an application to register a motor vehicle if the applicant is a rural lands protection board established under the Rural Lands Protection Act 1998.(4) Repossessed motor vehicles
Duty under this Chapter is not chargeable on an application to register a motor vehicle if:(a) the applicant is in the business of financing the purchase or use of motor vehicles, and(b) the vehicle was repossessed by, or voluntarily surrendered to, the applicant, and(c) the applicant, in the course of that business, does not dispose of any such vehicles except by public tender or public auction or through a dealer licensed under the Motor Dealers Act 1974.(5) Ambulances
Duty under this Chapter is not chargeable on an application to register:(a) a motor vehicle that weighs not more than 250kg when unladen and is specially constructed to be used, and while on a road is used, solely for conveying an invalid, or(b) a motor vehicle specially constructed for:(i) the work of carrying sick and injured persons, or(ii) mine rescue work in accordance with the Mines Rescue Act 1925 and the regulations under that Act,if the vehicle while on a road is used solely for purposes connected with that work.(6) Vehicles transferred by certain court orders—parties to a marriage
Duty under this Chapter is not chargeable in respect of an application to transfer the registration of a motor vehicle registered in the names of the parties to a marriage that has been dissolved or annulled, or is proved to the satisfaction of the Chief Commissioner to have broken down irretrievably, or in the name of either of them to the extent that the vehicle was, at the time the application was made, matrimonial property, if the application was made as a result of or in accordance with:(a) a financial agreement made under section 90B, 90C or 90D of the Family Law Act 1975 of the Commonwealth that, under that Act, is binding on the parties to the agreement, or(b) an order of a court under that Act, or(c) an agreement that the Chief Commissioner is satisfied has been made for the purpose of dividing matrimonial property as a consequence of the dissolution, annulment or breakdown of the marriage.(7) Vehicles transferred by certain court orders—de facto partners
Duty under this Chapter is not chargeable in respect of an application to transfer the registration of a motor vehicle registered in the names of the parties to a domestic relationship or in the name of either of them (but to no other person) to the extent that the vehicle was, at the time the application was made, the property of the parties or of either of them, if it is proved to the satisfaction of the Chief Commissioner that:(a) the domestic relationship ceases, and(b) the application was made for the purposes of or in accordance with an order of a court under the Property (Relationships) Act 1984.(7A) Vehicles purchased by war veterans
Duty under this Chapter is not chargeable in respect of an application to register a motor vehicle in the name of a veteran who is:(a) eligible for 70% or more of the general rate of pension specified in section 22 (3) of the Commonwealth Veterans’ Entitlements Act 1986, or(b) eligible for the rate of pension determined in accordance with section 22 (4) of that Act, or(c) eligible for the rate of pension determined in accordance with section 23 of that Act, or(d) eligible for the rate of pension under section 24 of that Act.Note. The rates of pension referred to in subsection (7A) (b), (c) and (d) are known, respectively, as the extreme disablement adjustment rate of pension, the intermediate rate of pension and the special rate of pension for total and permanent incapacity.(7B) Conditional registration
Duty under this Chapter is not chargeable in respect of an application to register a motor vehicle if the motor vehicle is to be registered conditionally under the regulations under the Road Transport (Vehicle Registration) Act 1997.(8) Equity
Duty under this Chapter is not chargeable in respect of an application to register a motor vehicle if the Chief Commissioner considers it would not be just and reasonable to require payment of the duty.(9) Evidence of exemption—break-up of marriage or domestic relationship
A party to a marriage or domestic relationship may provide a statement to the Chief Commissioner, in the form of a statutory declaration, to the effect that:(a) in the case of a marriage:(i) the party intends to apply for a dissolution or an annulment of the marriage, or(ii) the parties to the marriage have separated, and there is no reasonable likelihood of cohabitation being resumed, or(b) in the case of a domestic relationship, the domestic relationship has ceased.The Chief Commissioner is required to have regard to any such statement in exercising his or her functions under subsection (6) or (7).
(10) Power to require other evidence of exemption
Subsection (9) does not limit the functions of the Chief Commissioner under section 72 of the Taxation Administration Act 1996.
268 Avoidance of double duty—duty paid in a corresponding Australian jurisdiction
Duty is not chargeable in respect of an application to register a motor vehicle in New South Wales if:(a) at the time the application was made, the motor vehicle is or was registered by the person making the application under the law of an Australian jurisdiction that corresponds to the Road Transport (Vehicle Registration) Act 1997, and(b) duty was paid in that jurisdiction in respect of the registration.
269 Reassessment of duty—repossession of stolen motor vehicle
(1) Duty is not chargeable on an application for registration of a motor vehicle that has been repossessed from a person because, before the person acquired it, it had been stolen.(2) If requested by a person who has paid duty on an application for registration to which subsection (1) applies, the Chief Commissioner must assess or reassess the duty accordingly.
Part 3 Trading stock and demonstrator vehicles of motor dealers
270 Exemptions for motor dealers
(1) Trading stock—used motor vehicles
Duty under this Chapter is not chargeable on an application by a motor dealer, being the holder of a dealer’s licence or a wholesaler’s licence issued under the Motor Dealers Act 1974, or the holder of a similar licence under the corresponding provisions of a law of another State or Territory, to register a motor vehicle that is trading stock.(2) Demonstrator motor vehicles—new motor vehicles
The Chief Commissioner may approve arrangements for the issue to motor dealers of exemption authorities to be used in connection with the registration of demonstrator motor vehicles of the dealer.(3) Duty under this Chapter is not chargeable on an application by a motor dealer to register a motor vehicle if the motor vehicle is a demonstrator motor vehicle and, at the time the application for registration is made, the dealer produces an exemption authority that has been completed by the dealer.(4) A motor dealer must not produce an exemption authority in connection with the registration of a motor vehicle that is not a demonstrator motor vehicle.Maximum penalty: 100 penalty units.
(5) If a motor dealer produces an exemption authority in connection with the registration of a motor vehicle that is not a demonstrator motor vehicle, the Chief Commissioner may recover any duty that would have been chargeable on the application for registration, together with any interest and penalty tax payable.(6) Definitions
In this section:demonstrator motor vehicle means a new motor vehicle used solely or primarily for the sale of another new motor vehicle of the same class.
exemption authority means an exemption authority issued in accordance with arrangements approved by the Chief Commissioner.
trading stock means a used vehicle offered or exposed for sale by a motor dealer in the course of a dealer’s business, other than a vehicle used:
(a) solely or principally by the dealer or a member of the dealer’s staff or family, or(b) for the general purposes of the dealer’s business.