Motor Vehicles - Heavy Vehicles

Heavy Vehicles

see also
Calculation and Compliance
Exemptions and Refunds
Motor Vehicle Dealer

Value for stamp duty purposes

The dutiable value for stamp duty purposes of a new prime mover at the time of registration is the consideration in money or money’s worth given by the purchaser (inclusive of GST) for the acquisition of the chassis cab section of the vehicle and any factory options fitted to the vehicle on delivery by the manufacturer/importer to the retailer. 

The consideration in money or money’s worth given for any body work or accessories fitted to the vehicle by the dealer is to be excluded when determining the dutiable value.

Used prime movers 

The dutiable value of a used prime mover for stamp duty purposes at the time of registration is:

  • the consideration in money or money’s worth for the acquisition of the vehicle (inclusive of GST); or
  • the market value of the vehicle;

whichever is the greater.

New or used heavy trailers

The dutiable value of a new or used heavy trailer for stamp duty purposes at the time of registration is:

  • the consideration in money or money’s worth for the acquisition of the vehicle (inclusive of GST); or
  • the market value of the vehicle;

whichever is the greater.

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Stamp duty exemptions

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

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

See Information Circular 88 for more details

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Heavy vehicle relief

Stamp duty relief is available for new heavy vehicle, including prime movers and trailers, which have a gross vehicle mass of more than 4.5 tonnes.

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 Information Circular 88 for more details.

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Compliance audits

Compliance audits and investigations are conducted to detect incorrect exemptions or declaration of the value of a heavy vehicle upon the registration or transfer of registration, interest and penalty tax can be

imposed in relation to any associated underpayment of duty in accordance with the Taxation Administration Act 1996.

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

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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 heavy vehicle registered to a dealer when the dealer has incorrectly claimed the exemption;
  • a heavy vehicle registered to a dealer when the dealer exemption is no longer applicable; anda
  •  heavy 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 heavy vehicle has not been registered in the customer’s name within the prescribed time limit of 14 days.

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 88.

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Contact details

Enquiries should be directed to:

RevenueSA
Compliance Services Branch
GPO Box 5001
ADELAIDE  SA  5001.
Telephone: (08) 8226 2689 or email: RevSACompliancePRTSDMV@sa.gov.au

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