Duty Rates

Table 35. Duty Rates

Vehicle Market Value	Duty Calculations	Examples
(A) $600 or less	$ 20	Value: $375 Duty: $20
(B) Exceeds $600: For passenger vehicles over $35,000 refer to duty rates for (c) or (d)	$3 for every $100 or part of $100 of the value of the vehicle	Value: $27,750 Duty: =$27,800 x 0.03 =$834
(C) Exceeds $35,000 but not greater than $40,000: Only passenger vehicles designed for conveyance of not more than 8 persons	$1,050 plus $11 for every $100 or part of $100 of the value of the vehicle which exceeds $35,000. Refer to Table 35: Duty	Value: $38,750 Duty: 1050 ($35,000) + 418 ($ 3,750) =$1468
(D) Exceeds $40,000: Only passenger vehicles designed for conveyance of not more than 8 persons	$4 for every $100 or part of $100 of the value of the vehicle	Value: $65,750 Duty: =$65,750 x 0.04 = $2632
(E) Manufacturers Fleet Discount: Regardless of market value or vehicle type	Minimum amount of duty is $20.00 or $3.50 for every $100.00 or part of $100.00 of the value of the vehicle - whichever is the greater.	Value: $37,999 rounded up to $38,000 Duty: $38,000 x 0.035 - $1,330
f) Heavy Vehicles Gross Vehicle Mass >4.5 Tonnes Trucks, Utilities, buses and heavy trailers	Price paid or Market Value (Whichever is greater $0-$2000 duty payable $20.00 $2001+duty payable 1 per $100 (1%)	Value $80,000 Duty $80,000 x 01 = $800

Table 36. Duty
(Rates apply FOR PART (C) ONLY in Table 35. Duty Rates)