Motor Vehicle Dealer

Motor Vehicle Dealer

To apply for a Second Hand Motor Vehicle Dealers Licence, you can contact the Consumer and Business Services, Commercial Licensing Section, on phone 82049686, or visit Consumer and Business Services.

see also
Calculation and Compliance
Exemptions and Refunds
Heavy Vehicles

General motor dealer advice (as per CBS)

If you, or your company, buys, offers to buy, sells or offers to sell four or more second hand vehicles during a 12 month period, or it is your intention to do so, you and/or the company will be required to hold a second hand vehicle dealer’s licence under the Second-hand Vehicle Dealers Act 1995.

For more information please view the Consumer and Business Services website.

Exempt vehicles

Dealers may claim an exemption from the payment of stamp duty on the registration and transfer of registration of new and used vehicles registered for the purpose of resale and new vehicles used as demonstrator vehicles.

All such vehicles must be readily available for sale and, where applicable, display the sales schedules required pursuant to the Second-hand Vehicle Dealers Act 1995.

Licensed Second Hand Motor Vehicle Dealers are not entitled to claim an exemption from stamp duty when purchasing new motor vehicles unless they are in the business of selling new motor vehicles.

The maximum registration period for which a dealer exemption can be claimed on the registration of a vehicle is twelve (12) months.

Where vehicles are retained for a period longer than 12 months but have not been continually registered during that period, the total period for which the vehicle has been registered will be taken as the period for exemption purposes.

Compliance audits

Compliance audits and investigations are conducted to determine:

  • low values being declared on second-hand imported motor vehicles;
  • new and second-hand motor vehicles utilising trade plates inappropriately and thereby claiming an exemption to which they are not entitled; and
  • motor vehicles which have been sold but are still registered in the dealer’s name.

Disclosure and payment

Significant reductions in penalty tax and can be obtained by notifying RevenueSA voluntarily of the following events and by making prompt payment where:

  • a vehicle registered to a dealer when the dealer has incorrectly claimed the exemption;
  • a vehicle registered to a dealer when the dealer exemption is no longer applicable; and
  • a vehicle that is sold or delivered by a dealer to a customer, where the contract of sale or delivery states that the dealer is to arrange registration or transfer of registration, and the vehicle has not been registered in the customer’s name within the prescribed time limit of 14 days.

See Revenue Ruling TAA01 for further information on the application of interest and penalty.

If you wish to make a voluntary disclosure to RevenueSA, please see information regarding disclosures here.

A Voluntary Disclosure Form: Vehicle Exemptions – Licensed Motor Vehicle Dealer is also available.

Written correspondence and payments by cheque or money order made payable to the Commissioner of State Taxation and sent to the address below.

Further detailed information is available in Information Circular 87.

Contact details

Enquiries should be directed to:

Compliance Services Branch
GPO Box 5001
Telephone: (08) 8226 2175 or email: