Exemptions and concessions
Yes. You do not pay duty when a vehicle is:
left to you in a will
awarded to you as part of a divorce settlement. NB: In this case, you do not pay a transfer fee either but you will need to produce evidence from the Court confirming your divorce and property settlement. Similar provisions apply on the breakup of a de facto and domestic relationship.
registered in your name in another State or Territory and you have paid duty on that vehicle. You must show the certificate of registration when you register the vehicle in New South Wales;
transferred to NSW registration from the Federal Interstate Registration Scheme (if registered in the same name under that scheme before 1 July 1995);
purchased by eligible war veterans;
transferred from joint names to a single name (married or de facto couples only);
used for carrying sick or injured people, provided that it is:
specially constructed and used mainly or wholly to carry sick or injured people or for mine rescue work;
specially constructed, with an unladen weight of not more than 250 kg, and used solely to carry disabled persons;NB: In both of these situations you must produce proof of construction and intended use by taking the vehicle to a motor registry office. You must fill in an exemption declaration for an invalid vehicle.
vehicles that are the property of the following organisations may also be exempt from duty:
public hospitals which include an Area Health Service with original letter of exemption from the Office of State Revenue;
licensed motor dealers: vehicles which are second hand (including imported vehicles)
if the licensed second-hand dealer signs a declaration stating the vehicle is only being held for resale. There are also some exemptions for certain new vehicles registered as demonstration vehicles;
organisations involved in charitable or welfare work – if a letter of exemption from the Office of State Revenue is presented at the time of registration.
OSRAssist
OSRAssist takes you through a series of questions and gives you an indication of whether or not you need to pay duty or are entitled to an exemption.
Are there other exceptions?
Yes. You do not pay duty on an application for registration in certain circumstances, such as when:
two people (such as two brothers) buy a vehicle but the motor dealer registers it in one name only
a couple buys a vehicle but the motor dealer registers it in the name of one partner only or the wrong partner
one person buys a vehicle but the dealer registers it in two names
a company (for example Black and Yellow Cabs Pty Ltd) buys a vehicle but the dealer registers it under an incorrect name (say Yellow Cabs Pty Ltd)
a representative buys a vehicle on behalf of another person or company (for example a son buys a vehicle for his father) but the dealer registers it in the representative’s (the son’s) name
a representative negotiates the purchase of a vehicle for an employer who pays for it, but the dealer registers it in the name of the representative rather than the company or vice versa
a person changes their name through marriage, divorce, deed poll or another legally recognised means and seeks the issue of an amended certificate of registration
an error is made in recording the details of a registration
a person seeks a change from an abbreviated name to a full name, for example Trish to Patricia
a company changes its name but retains the same ACN, ARBN or ABN
an owner of a vehicle (who has paid duty or was exempt from duty at the time of registering the vehicle) attaches a taxi or hire car plate to the vehicle, either as owner or lessee, or registers it as a private vehicle
No Fee Transactions are issued as a result of the requirements of the RTA’s computer system
where eligible pensioners transfer vehicles from joint to single names or vice versa to obtain concessions for two eligible vehicles.
