Lodging a Motor Vehicle Duty Objection
Duties-Form-66
This form is used to lodge an objection to your reassessment(s) of motor vehicle duty under the Duties Act 2000.
An objection is a formal challenge to the legal basis of a reassessment. When you object, the onus is on you to prove your case.
You must lodge your objection within 60 days of receiving the notice of reassessment(s). In some instances, an objection may be accepted out of time.
If you have received a reassessment, you can only object to liabilities that are additional to, or greater than, those under the previous assessment or reassessment as stated in section 97(2) of the Taxation Administration Act 1997. Objections cannot be made against reassessments where there is a decrease in tax liability.
Below is a list of information you can supply with your objection which will assist our office in determining the dutiable value at the time of the transfer:
- Contract of sale if sold by a dealer, auctioneer, or leasing company.
- Evidence of cosmetic or panel damage, i.e. dated photographs.
- Certificate of roadworthiness with the odometer reading.
- Invoices, quotes or receipts for the works completed.
- Insurance policy with the agreed value.
- For cancelled sale, ensure the transfer has been cancelled with VicRoads.
- Documentation that the vehicle was a write-off, i.e. PPSR search.
Failure to supply sufficient evidence or detailed information can result in your objection being denied.
If you believe an exemption applies, please refer to our website and supply the required supporting documentation in your objection.
You cannot lodge an objection to a compromise assessment or reassessment issued under section 12 of the Taxation Administration Act 1997 as it is a non-reviewable decision.
