Motor vehicle registrations
Motor vehicle registrations and insurance duty
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Motor vehicle registration
Duty is payable on an application to register a motor vehicle in New South Wales, under section 261 of the Duties Act 1997.
However, where an application is made for a motor vehicle to be registered in the name of a non-profit organisation, which has objectives of a charitable or benevolent nature, the application to register may be exempt from duty under section 267(2) of the Duties Act 1997.
Insurance duty
Duty is payable by insurers in relation to insurance on property, a risk or a policy of life insurance in New South Wales, under section 229 or section 239 of the Duties Act 1997.
The insurance company is usually liable to pay the duty but the cost may be passed onto the insured.
Where insurance is taken out by or on behalf of a non-profit organisation which has, as one of its objectives a charitable, benevolent, philanthropic or patriotic purpose, the insurance may be exempt from duty under section 259(1)(c) Duties Act 1997.
Where insurance is taken out by or on behalf of a society or institution for the time being approved for the purposes of insurance duty by the Chief Commissioner whose resources are, in accordance with its rules or objects, used wholly or predominantly for:
(i) the relief of poverty, or
(ii) the promotion of education, or
(iii) any purpose directly or indirectly connected with defence or the amelioration of the condition of past or present members of the naval, military or air forces of the Commonwealth or their dependants or any other patriotic object, or
(iv) such other purpose as, in the opinion of the Chief Commissioner, warrants the society or institution being taken to be a charitable society or institution may be exempt from duty under section 259(1)(d) Duties Act 1997.
Select the 'start' button and answer the following questions to find out if your organisation would qualify for either of these exemptions.
More information
- Duties Act 1997 – Section 229 'General Insurance – Imposition of Duty'
- Duties Act 1997 – Section 239 'Life Insurance - Imposition of Duty'
- Duties Act 1997 – Section 259 'What insurance is exempt from duty?'
- Duties Act 1997 - Section 261 'Motor vehicle registration – Imposition of duty'
- Duties Act 1997 - Section 267(2) 'Motor vehicle registration – Exemptions'
