Department of State GrowthTransport

Duty Exemptions

While duty is generally paid on transfers of vehicles, some exemptions do apply. The following exemptions apply:

To and from joint operators

Duty is payable on half the market value for transfers from:

  • two registered operators to one where the new registered operator was one of the previous registered operators
  • one registered operator to two registered operators (light vehicles only) where the previous operator remains one of the joint registered operators.

When no change in beneficial owner

Vehicles being transferred to another registered operator but there is no change in the beneficial owner. Must provide a letter of approval from the State Revenue Office.

Motor dealer vehicles

Vehicles that are intended for sale or demonstration provided the dealer has a duty exemption number.

TPI pension recipients and Transport Access Scheme

Vehicles registered to a person who receives a Totally and Permanently Incapacitated (TPI) Pension or is disabled and in receipt of an exemption under the Transport Access Scheme (TAS), or parent or guardian where the person is under 16. Customers can only receive a full rebate on one vehicle at any time.

State government

Light Vehicles owned by or on behalf of the crown.

Family law settlements

Vehicle passed from one partner to another as part of a relationship settlement must provide a letter of exemption from the Commissioner of State Revenue.

Beneficiary of an estate

When claiming an exemption from duty on the transfer of a motor vehicle to a beneficiary of a deceased estate, a declaration and other information may be required.  Further information is available from the State Revenue Office.

Repossessions

Vehicles that have been repossessed and are transferred into the name of the repossessor. These clients may either pay the duty and then apply to the Commissioner of State Revenue 80 Elizabeth Street, Hobart, phone (03)6166 4444 or a refund, or apply for an exemption letter and pay for the transfer fee.

Benevolent societies (charitable organisations)

Benevolent societies are exempt from duty if they apply to Registration and Licensing Services to update the record to a charitable organisation. They should provide proof of their charitable status issued by the Australian Tax Office.

Machinery and plant

Machinery and plant.

Exemption or authority

Duty is not payable where the customer has an exemption issued by the Commissioner of State Revenue.


You will need to provide

Written application through Service Tasmania shops.

You will receive

The exemption for duty from Commissioner of State Revenue.

Payment

You will need to pay the duty if applicable and transfer fee.