Stamp Duties

Circular No. 263

STAMP DUTY RELIEF FOR PERSONS WITH DISABILITIES

Summary

This Circular sets out the details of the administrative arrangements (as from 19 January 2006) put in place to provide relief from stamp duty in relation to an application to register, or an application to transfer, the registration of a motor vehicle in the name of a not for profit group where the vehicle is marked with the company name and is used primarily to transport people with disabilities.

Details

On 19 January 2006, the Hon Jay Weatherill MP, Minister for Disability, issued a press release entitled “Car Rego Stamp Duty Relief for People with Disabilities”.

The press release stated that not for profit groups will be exempt from stamp duty on vehicles which are marked with the company name and are used primarily to transport people with disabilities.

The eligibility criteria in relation to the concession are set out below.

Relief is available in relation to the stamp duty payable on an application to register or an application to transfer the registration of a motor vehicle if the following criteria are met:

• the motor vehicle in question was purchased on or after 19 January 2006;

• the registered owner of the vehicle is a disability services provider which the Australian Taxation Office has endorsed as an income tax exempt charity and the owner can produce evidence of that endorsement;

• the registered owner of the vehicle is a member of the disability services provider panel;

• the motor vehicle is marked (at all times) with the name of the organisation in whose name it is registered; and

• the motor vehicle is used solely or principally for the transport of persons with disabilities.

If the Registrar of Motor Vehicles is satisfied that the above criteria have been met then the relevant stamp duty will not have to be paid when change of ownership papers are lodged with the Registrar.
In situations where the Registrar is not satisfied that the criteria have been met, but the applicant is of the view that their circumstances warrant relief, application should be  made in writing to the Commissioner of State Taxation setting out in full the reasons why relief should be available.  In these cases, the relevant stamp duty will need to be paid and if the Commissioner is of the view that relief is warranted, a refund will be provided in due course.

Applications for relief can be made in person at any branch of Registration and Licensing.

Further Information

Further information regarding these amendments may be obtained from RevenueSA.

Location

RevenueSA
State Administraion Centre
200 Victoria Square East
ADELAIDE SA 5000

Telephone

(08) 8204 9888

Website

www.revenuesa.sa.gov.au

Postal

Commisioner of State Taxation
RevenueSA
GPO Box 1353
ADELAIDE SA 5001

Facsimile

(08) 8226 3805

E-mail

revenuesa@saugov.sa.gov.au

COMMISSIONER OF STATE TAXATION