Duty exemptions

Duty payment is required to establish registration and to transfer registration of most vehicles, but some exemptions do apply.

Duty exemptions may require approval from the State Revenue Office or other bodies. Please see below for more details.

Exemptions without needing approval or authority

• Machinery and plant vehicle
• Fire vehicle (for firefighting)
• Farm Tractor

Exempt from duty for type of registration:

• Special Interest
• Restricted Use
• Vintage Car Club

Exempt from duty for registered operator type or concession:

• State government vehicles
• Tasmanian Licensed Motor vehicle dealer

Dealers must have a duty exemption number and be intended for sale or demonstration

• TPI pension recipients
  This rebate only available to one vehicle at a time

• Transport Access Scheme members
  Or parents/guardians if the member is under 16
  
  This rebate only available to one vehicle at a time

• Charities and benevolent institutions
  To register as a Charity or benevolent institution you must be able to provide proof of your company’s charitable endorsement by the Australian Tax Office at Service Tasmania.

• Transferring registration from interstate (same operator/s)
  If you have already paid duty to an interstate entity, duty will not be applicable in Tasmania.

If the vehicle registration is being transferred from a single operator interstate to joint operators in Tasmania, or from joint operators interstate to single operators in Tasmania, half duty is applicable.

Duty exemptions that require State Revenue declarations

• Beneficiaries of an estate
• Deceased estate exemptions

See State Revenue Office website for more information

Duty exemptions requiring a letter of approval from the State Revenue Office

• Transfers with no change in beneficial ownership
• Relationship Breakdown and Family law settlements
• Repossessions
• Any other approved exemptions from State Revenue

Where duty has been paid prior to receiving a letter of approval from State revenue the duty payment may be refunded. See State Revenue Office website for more information