Stamp Duties
Circular No. 264
STAMP DUTY RELIEF FOR PERSONS WITH DISABILITIES
Summary
This Circular details the existing administrative arrangements which provide relief from stamp duty on motor vehicles registered in the name of a parent or a legal guardian on behalf of a disabled person who is under sixteen years of age.
BACKGROUND
The Stamp Duties Act 1923 (“the SD Act”) currently provides an exemption from stamp duty on an application to register a motor vehicle in, or to transfer the registration of a motor vehicle to, the name of a person who as a consequence of the loss of the use of one or both of their legs is permanently unable to use public transport (“Exemption 13”).
The SD Act also provides an exemption from stamp duty in respect of the renewal certificate for compulsory third party insurance based on the same criteria contained in Exemption 13 being satisfied (“Exemption 7”).
Section 38B of the Motor Vehicles Act 1959 (“the MV Act”) provides disabled persons with the benefit of a fifty percent reduction in the registration fee based on the same eligibility criteria as the abovementioned stamp duty exemptions. The eligibility criteria under Section 38B of the MV Act and the Exemptions are the same.
The above legislative exemptions and reductions in registration fees cannot apply where a motor vehicle is registered in the name of a parent/guardian as trustee for a disabled child.
DETAILS OF THE EX GRATIA RELIEF
The Treasurer has approved on a case-by-case basis the provision of ex gratia relief from stamp duty and fifty percent of the registration fees where a motor vehicle is registered in the name of a parent or a legal guardian on behalf of a disabled person who is under sixteen years of age.
The ex gratia relief available to parents or guardians mirrors the relief provided in Exemptions 7 and 13 of the SD Act and under section 38B of the MV Act.
The relevant eligibility criteria for the relief from the stamp duty payable on the application for registration/transfer of registration, the policy of insurance and the fifty percent reduction in registration fee are as follows:-
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The registered owner is a parent/legal guardian of a disabled child.
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The child is not able, on an ongoing basis, to use public transport as a consequence of the loss of the use of one or both legs.
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The motor vehicle will be used solely or principally for transporting the child.
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This relief has not been provided for any other vehicle currently owned by the parent/legal guardian.
Relevant representative bodies have previously been advised of the availability of this relief.
This relief is only available where persons apply in writing to the Treasurer either directly or via RevenueSA.
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
Postal
Commisioner of State Taxation
RevenueSA
GPO Box 1353
ADELAIDE SA 5001
Facsimile
(08) 8226 3805
COMMISSIONER OF STATE TAXATION
