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Stamp Duty on Motor Vehicles

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Exemptions and Refunds

Enquiries

Exemption Approval and Refunds

There are various exemptions from stamp duty on an Application to Register or Application to Transfer the Registration of a Motor Vehicle.

To claim the majority of these exemptions, you can simply provide the necessary documentary evidence to the Service SA Customer Service Centre when registering your motor vehicle.

There may be some circumstances by which you will not be able to claim an immediate exemption and you will need to provide a written application to RevenueSA with supporting information. Please contact the Service SA Customer Service Centre or RevenueSA for further information.

Exemptions in respect of an application to register or an application to transfer the registration of a motor vehicle exist for:

  • a person who is incapacitated (within the meaning of the Act)'
  • transfer between parties who are spouses or former spouses, or domestic partners or former domestic partners (refer to circular 282 for more information on the definition of domestic partner);
  • motor vehicles that are dispersed as part of an estate where the applicant is beneficially entitled pursuant to a will;
  • stamp duty previously paid in another State or Territory by the same registered person or firm;
  • a bus (within the meaning of the Act);
  • a trailer (that is not a heavy vehicle within the meaning of the Motor Vehicles Act 1959);
  • a licensed motor vehicle dealer as long as the vehicle is available as part of their trading stock;
  • motor vehicles that are assets held on behalf of the Crown;
  • stamp duty that has already been paid as part of another instrument (e.g. sale of business);
  • motor vehicles repossessed pursuant to a hire-purchase agreement;
  • motor vehicles entitled to be registered at a reduced fee under Section 38 of the Motor Vehicles Act 1959: Incapacitated ex-service personnel;
  • Local council motor vehicles (pursuant to Part 13 of the Local Government Act 1934);
  • Motor vehicles or farming vehicles conditionally registered under Section 25 of the Motor Vehicles Act 1959;
  • Motor vehicles that can be registered without fee (as approved by the Registrar of Motor Vehicles).

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Transporting People with Disabilities

The Minister has provided relief from stamp duty on an application to register or application to transfer the registration of a motor vehicle in the name of the following;

  • a disability services provider (refer to Circular No 267 for criteria;
  • parents or guardians of a child under the age of sixteen with a disability (refer to Circular No 264 for criteria).

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Transfers Between a Business and a Private Owner

No exemption exists in this circumstance. Stamp duty is payable when a motor vehicle has transferred from a business to a private name as this involves a change of legal entity. 

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Refund - Vehicle has been Returned to the Dealer/Owner

Upon application, if the Commissioner is satisfied, the Stamp Duties Act 1923 allows a refund of stamp duty paid in relation to the registration, or transfer of the registration, of a motor vehicle where;

Within three months after the registration or transfer, the vehicle was returned by the applicant to the person from whom it was acquired and accepted by that person.

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Refund - Registration or Transfer was made In Error

The Stamp Duties Act 1923 allows for a refund of stamp duty paid in relation to the registration, or transfer of the registration, of a motor vehicle where this office is satisfied that the transfer was made in error. Applications for a refund where these circumstances apply must be made in writing to RevenueSA and must contain supporting documentation to assess the eligibility of the refund. For example, if a vehicle was transferred into the wrong name, please supply a copy of the contract for sale or other relevant evidence that verifies that the vehicle has been transferred into the incorrect name.

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Vehicle has been Purchased from Another State

Contact the Service SA Customer Service Centre by telephone on 13 10 84 for the specific requirements on the transfer and registration of a motor vehicle from another state. If you are a resident of South Australia and purchase a motor vehicle in another state you have 14 days to register your vehicle in South Australia.

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Heavy Vehicle Stamp Duty Relief

A heavy vehicle must have a gross vehicle mass of more than 3 tonnes and includes prime movers and trailers. 

If you have purchased a new heavy vehicle for commercial use you can apply to cap the value at $200,000 for the purposes of calculating stamp duty. To assess eligibility please apply in writing to RevenueSA and include the Registration Number, Vehicle Identification Number (VIN) and a copy of the contract for sale. See RevenueSA Circular 164 for more details.

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Damaged Motor Vehicles

RevenueSA DOES NOT accept the payment of stamp duty for any Applications for Registration or Transfer of Registration of a damaged motor vehicle.

Stamp duty on the registration or transfer of registration of a motor vehicle must be paid at the time of lodging the Application for Registration or Application to Transfer the Registration with the Service SA Customer Service Centre.  Stamp duty is payable on the purchase price or market value of the vehicle, whichever is the higher, at the time of the application for registration or transfer of the vehicle.

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Contact Details

Enquiries should be directed to: Taxation Services – Returns Branch

Post to:
GPO Box 1353
ADELAIDE  SA  5001.

Telephone: (08) 8204 9888 or email: returns@sa.gov.au

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This page was last reviewed 19 March, 2013