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 any Service SA Customer Service Centre when submitting your transfer of registration of a motor vehicle.

In some cases 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 any Service SA Customer Service Centre or RevenueSA for further information.

The following exemptions exist in respect of an application to register or an application to transfer the registration of a motor vehicle:

  • a person who is incapacitated (within the meaning of the Stamp Duties Act 1923);
  • motor vehicles entitled to be registered at a reduced fee under Section 38 of the Motor Vehicles Act 1959Incapacitated ex-service personnel;
  • transfer between parties who are spouses or former spouses, or domestic partners or former domestic partners (refer to Circular 282 (PDF 282KB) for more information on the definition of domestic partner);
  • motor vehicles that are dispersed as part of a deceased estate where the applicant is entitled pursuant to the provisions of a will or intestacy;
  • stamp duty previously paid in another state or territory by the same registered person or firm;
  • bus (within the meaning of the Motor Vehicles Act 1959);
  • 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 (for example, sale of business);
  • motor vehicles repossessed pursuant to a hire-purchase agreement;
  • 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).

Transporting people with disabilities/incapacitated person

An exemption of stamp duty on an application to register, or an application to transfer the registration, of a motor vehicle is available for:

An exemption from stamp duty is available on an application to register a motor vehicle, or transfer the registration of a motor vehicle, where disability service providers purchase vehicles to wholly or mainly transport persons with disabilities. The following evidence must be supplied:

  • the registered owner of the vehicle is a disability service provider which the Australian Taxation Office (ATO) has endorsed as an income tax exempt charity and can produce evidence of that endorsement;
  • the registered owner of the vehicle is a member of the National Disability Insurance Scheme; and
  • the motor vehicle is used wholly or mainly for the transportation of persons with disabilities. A written declaration by the organisation must be supplied substantiating this.

The exemption can be applied for at any Service SA Customer Service Centre when lodging an application to register, or an application to transfer the registration of, eligible vehicles.

Where an exemption is not applied for at the time of application, a refund application, along with relevant supporting information and a copy of the Certificate of Registration, may be made to RevenueSA.

An exemption from stamp duty is available on an application to register a motor vehicle in, or transfer the registration of a motor vehicle to, the name of a person who, as a consequence of the loss of use of one or both of their legs, is permanently unable to use public transport.

The exemption can be applied for at any Service SA Customer Service Centre when lodging an application to register, or an application to transfer the registration of, eligible vehicles.

The application must include a letter from the applicant’s medical professional detailing that they have lost the use of one or both of their legs and confirming that they are unable to use public transport.

This exemption is only available with respect to one vehicle registered in the name of the incapacitated person, at any one time.

Where an exemption is not applied for at the time of application, a refund application, along with relevant supporting information and a copy of the Certificate of Registration, may be made to RevenueSA.

An exemption from stamp duty is available on an application to register a motor vehicle in, or transfer the registration of a motor vehicle to, the name of a person who is an eligible ex-serviceperson and has been assessed by Veterans’ Affairs as having a disability level of 70% or more, also known as a Gold Card.

The exemption can be applied for at any Service SA Customer Service Centre when lodging an application to register, or an application to transfer the registration of, eligible vehicles.

The application must include a current Gold Card or copy of documentation issued by Veterans’ Affairs indicating the following:

  • details of the applicant’s incapacitation:
  • an effective date of eligibility valid at the time of transfer; and
  • the applicant has an incapacitation level of 70% or over.

This exemption is only available with respect to one vehicle registered in the name of the incapacitated person, at any one time.

Where an exemption is not applied for at the time of application, a refund application, along with relevant supporting information and a copy of the Certificate of Registration, may be made to RevenueSA.

An exemption from stamp duty is available on an application to register a motor vehicle in, or transfer the registration of a motor vehicle to, the name of a parent or legal guardian of an incapacitated person (someone who as a consequence of the loss of use of one or both of their legs is permanently unable to use public transport) who is a minor, where the vehicle is purchased to transport the minor.

The exemption extends in respect of the stamp duty payable on compulsory third party insurance and a 50% reduction in the registration fee component of the registration charges.

The exemption can be applied for at any Service SA Customer Service Centre when lodging an application to register, or an application to transfer the registration of, eligible vehicles.

Supporting information that may be required at time of application includes:

  • a letter from the child’s medical professional detailing their disability and as a consequence of the loss of use of one or both of their legs is permanently unable to use public transport; and
  • written proof that the child is under the age of 16 (for example, copy of birth certificate).

Where an exemption is not applied for at the time of application, a refund application, along with relevant supporting information and a copy of the Certificate of Registration, may be made to RevenueSA.

Transfer between parties who are spouses/domestic partners or former spouses/domestic partners

An exemption from stamp duty is available on an application to transfer the registration of a motor vehicle between spouses/domestic partners or former spouses/domestic partners (see back of Statutory Declaration for definition of domestic partner), where the transfer is:

  • from one name to the other;
  • from one name to both names; or
  • from both names to one name.

The exemption applies to all motor vehicles owned by the spouse/s or domestic partner/s or former spouses or domestic partners (that is, following the irretrievable breakdown of the relationship).

The exemption can be applied for at any Service SA Customer Service Centre when lodging an application to register, or an application to transfer the registration of, eligible vehicles. A Section 71CB Statutory Declaration (PDF 226KB) will be required.

Where an exemption is not applied for at the time of application, an Application for refund of stamp duty along with relevant supporting information and a copy of the Certificate of Registration, may be made to RevenueSA.

Applicant is a 'Beneficiary of a Will' or a person entitled pursuant to the Rules of Intestacy

An exemption of stamp duty applies to the registration or transfer of the registration of a motor vehicle by an executor, administrator or by any person administering the estate of a deceased person to a person entitled to the vehicle under the provisions of a Will or Rules of Intestacy pursuant to the Administration and Probate Act 1919.

The exemption can be applied for at any Service SA Customer Service Centre when lodging an application to register, or an application to transfer the registration of, eligible vehicles.

Supporting information that may be required at the time of application includes a copy of the:

  • Will of the deceased; and
  • Statement of Assets and Liabilities of the estate.

If no Will was made, the Rules of Intestacy apply. In this case supporting information that may be required at the time of application includes:

  • a copy of the Letters of Administration; and
  • an explanation of how the transferee is related to the deceased person.

Where an exemption is not applied for at the time of application, an Application for refund of stamp duty along with relevant supporting information and a copy of the Certificate of Registration, may be made to RevenueSA.

Vehicle has been purchased from another state/territory

An exemption from stamp duty is available on an application to register a motor vehicle, providing the transfer is made into the same name(s) as registered in the previous state/territory.

The exemption can be applied for at any Service SA Customer Service Centre when lodging an application to register the vehicle/s.

Supporting information required at time of application must include:

  • a previous registration certificate dated no more than 12 months prior confirming the name of the registered person/entity in the previous state/territory; or
  • a statement from the other state’s registration office confirming a registration existed in the identical name of the person/entity.
  • a Statutory Declaration is not accepted.

If you have purchased a vehicle from another state/territory, and are registering the vehicle in your name for the first time in South Australia, stamp duty is payable on the purchase price or market value of the vehicle, whichever is higher, at the time of the application for registration of the vehicle.

Contact the Service SA Customer Service Centre on ph 13 10 84 for the specific requirements on the transfer and registration of a motor vehicle from another state or territory.

Where an exemption is not applied for at the time of application, an Application for refund of stamp duty along with relevant supporting information and a copy of the Certificate of Registration, may be made to RevenueSA.

Second Hand Motor Vehicle Dealer Exemption

Find out about more exemptions for second hand motor vehicle dealers on our Second Hand Motor Vehicle Dealer Exemption page.

Heavy Vehicles

Find out more exemptions for heavy vehicles on our Heavy Vehicles page.

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