Motor vehicle duty
Motor vehicle duty is duty on an application to register a motor vehicle in NSW. It must be paid when:
- it is new and is being registered for the first time
- registration is being transferred to another person
- registration is issued in another name
- an imported second hand vehicle is first registered in NSW.
The Roads and Maritime Services collects the duty for OSR.
When do I need to pay motor vehicle duty?
You need to pay duty on a motor vehicle when:
it is new and is being registered for the first time
registration is being transferred to another person
an imported second-hand vehicle is first registered in New South Wales.
What are the current rates?
The current rates are:
|$0 – 44,999||$3 for every $100 (or part of $100)|
|$45,000 and over||$1,350 plus $5 for every $100 (or part of $100)|
What value is used when calculating duty?
When calculating duty we use the full value of a new vehicle, or the sale price or market value of a used vehicle.
In many cases, duty is payable on the market value of a vehicle because the sale price is not a true indication of its value, such as when:
a vehicle is received as a gift or won in a competition or art union
a vehicle is bought cheaply in a damaged or run-down condition and repaired before registration.
What is the difference between market value and sale price?
Sale price is the price you pay for a used vehicle.
Market value is the price the vehicle would bring on the open market.
How can I find out the market value of my vehicle?
If you have not bought your vehicle, you may not know its market value. You can find out the market value by:
Is Good and Services Tax included in the dutiable value?
Yes, if GST is payable on the transfer of a motor vehicle.
Is the cost of an extended warranty included in the dutiable value?
No. A premium paid for an extended warranty is not included in the dutiable value.
Is the price of a factory rebate included in the dutiable value?
Yes, when the rebate is paid directly to the purchaser or assigned by the purchaser to the dealer as a deposit. Duty should be paid on the price paid before the rebate was issued.
A factory rebate is regarded as a gift from the manufacturer.
Can I get a refund on duty paid?
You can get a refund on the duty paid if you have returned the vehicle because you are not satisfied and you returned the vehicle within 3 months of purchase (whether or not because it was faulty).
Vehicles have to be returned to the original dealer (and not traded-in with a second dealer).
You can also get a refund if you purchase a stolen car and it is taken from you.