Duty rates

(A) $600 or less

(Light vehicles - Gross Vehicle Mass <4.5 tonnes including Heavy Campervans >4.5)

$20

Example

Value: $375

Duty payable = $20

(B) Exceeds $600

For passenger vehicles over $35,000 refer to duty rates for (c) or (d)

(Light vehicles - Gross Vehicle Mass <4.5 tonnes including Heavy Campervans >4.5)

$3 for every $100 or part of $100 of the value of the vehicle

Example:
Value: $27,750

Duty: $27,800 x 0.03

Duty payable = $834

(C) Exceeds $35,000 but not greater than $40,000

Only passenger vehicles designed for conveyance of not more than 8 persons

(Light vehicles - Gross Vehicle Mass <4.5 tonnes including Heavy Campervans >4.5)

$1,050 plus $11 for every $100 or part of $100 of the value of the vehicle which exceeds $35,000. Refer to Duty Table

Example:
Value: $38,750
Duty: $1,050 ($35,000) + $418 ($3,750)
Duty payable = $1468

(D) Exceeds $40,000

Only passenger vehicles designed for conveyance of not more than 8 persons

(Light vehicles - Gross Vehicle Mass <4.5 tonnes including Heavy Campervans >4.5)

$4 for every $100 or part of $100 of the value of the vehicle

Example:

Value: $65,750

Duty: $65,750 x 0.04

Duty payable = $2,632

(E) Manufacturers Fleet Discount

Only light vehicles regardless of market value

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.

Example:

Value: $37,999 rounded up to $38,000

Duty: $38,000 x 0.035

Duty payable = $1,330

(F) Heavy Vehicles

Trucks, Utilities, buses and heavy trailers

(Gross Vehicle Mass >4.5 tonnes)

$0-$2000 duty payable $20.00

Greater than $2000 duty payable 1 per $100 (1%)

Example:

Value: $80,000

Duty: $80,000 x 0.01

Duty payable = $800