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10.12.19 Stamp duty exemptions under state and territory law

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Last amended 
9 December 2014

Stamp duty is a payment that must be made to state and territory governments at the time of registration of any new or used vehicle in Australia. The actual amount of stamp duty that must be paid varies between states/territories but is always calculated based on the GST inclusive cost of the vehicle.

Stamp duty is payable on cars provided under the MVCS and the VAS and is payable when the vehicle is registered. Where a client is receiving assistance under the MVCS or the VAS, they are responsible for meeting the registration and stamp duty costs of the vehicle.  Stamp duty exemptions do not apply under the Safety Rehabilitation and Compensation Act 1988 (SRCA) vehicle assistance provisions.

In some states and territories, DVA clients with entitlements under the VEA and in some cases, under the MRCA, may be eligible for an exemption from vehicle registration stamp duty where specific criteria are met. Clients will need to obtain a letter from DVA confirming their eligibility in order to access the concessional registration rates.

Under some state/territory legislation, eligibility is extended to clients with equivalent entitlements under the MRCA. However, where this is not covered, delegates may  approach the relevant state or territory authority to discuss an exemption from stamp duty on the basis of equivalency under the MRCA for a particular client.

Further information about stamp duty exemptions and concessions and whether they apply in particular states and territories can be found from the following websites:

 

ACT

Stamp duty exemptions: section 211 Duties Act 1999

http://www.legislation.act.gov.au/a/1999-7/current/pdf/1999-7.pdf

Registration concessions

http://www.rego.act.gov.au/registration/concessions

 

New South Wales

Stamp duty exemptions: section 267(7A) and (7AA) Duties Act 1997

http://www.legislation.nsw.gov.au/viewtop/inforce/act+123+1997+cd+0+N/

Registration concessions

http://www.rms.nsw.gov.au/roads/registration/fees/index.html

 

Northern Territory

Stamp duty exemptions: Schedule 2, Section 23(k) Stamp Duty Act

http://www.austlii.edu.au/au/legis/nt/consol_act/sda151/sch2.html

Registration Concessions

http://www.transport.nt.gov.au/mvr/registration

 

Queensland

Stamp duty exemptions: Part 4 Section 390 Duties Act 2001

http://www.legislation.qld.gov.au/LEGISLTN/CURRENT/D/DutiesA01.pdf

Registration concessions

http://www.osr.qld.gov.au/duties/vehicle-registration-duty/exemptions.shtml

 

South Australia

Stamp duty exemptions: Schedule 2(2)(13) Stamp Duties Act 1923

http://www.austlii.edu.au/au/legis/sa/consol_act/sda1923157/sch2.html

Registration Concessions

http://www.sa.gov.au/topics/transport-travel-and-motoring/transport-fees/motoring-fees/registration-and-licence-concessions

 

Tasmania

Stamp duty exemptions are not specified within the Duties Act 2001

Registration concessions

http://www.concessions.tas.gov.au/concessions/vehicles/vehicle_registration

 

Victoria

Stamp duty exemptions: Section 233 Duties Act 2000

http://www.austlii.edu.au/au/legis/vic/consol_act/da200093/s233e.html

Registration concessions

https://www.vicroads.vic.gov.au/registration/registration-fees/concessions-and-discounts/registration-concessions

 

Western Australia

Stamp duty exemptions are not specified within the Stamp Duties Act 1921

Registration concessions

http://www.transport.wa.gov.au/licensing/concessions.asp