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Duty Exemptions

Description

While duty is generally paid on transfers of vehicles, the following exemptions apply:

To and from joint operators

50% of the duty and full transfer fees are paid for transfers from:

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

Motor dealer vehicles

Vehicles that are intended for sale or demonstration provided the dealer has a duty exemption.
Vehicles owned by a second-hand dealer and is for sale provided the dealer has a duty exemption.

TPI pension recipients and Transport Access Scheme

Vehicles registered to a person who receives a (TPI) Pension or is disabled and in receipt of an exemption under the Transport Access Scheme(TAS), or parent or guardien where the person is under 16.

Customers may receive a full rebate on only one vehicle.

State government

Vehicles owned by or on behalf of the crown.

Family law settlements

Vehicle passed from one partner to another as part of a marriage settlement (must have copy of the Family Law Court settlement).

Beneficiary of an estate

Vehicles transferred from a deceased person's estate to a beneficiary of that estate must have document signed by the executor of the will, or the will.

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)6233 3647 for a refund, or apply for the exemption letter and pay for the transfer fee.

Benevolent societies (charitable organisations)

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

Machinery and plant

Machinery and plant.

Exemption or authority

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

Customer provides

The customer needs to undertake the following through Service Tasmania shops

  • provide a written application.

Customer receives

The customer will receive the:

  • exemption for duty from Commissioner of State Revenue.

Payment

The customer needs to pay the: