Trading stock/demonstrator vehicle exemptions
archive-DA-034
This ruling has been replaced by DA-034v2 to take into account the exemption for service demonstrator vehicles that commenced on 1 July 2019. This ruling should be read in conjunction with our ruling on change of use provisions (DA-035v2).
This ruling explains the application of the exemptions afforded by ss. 231(1) and 231(2)(a) of the Duties Act 2000. This ruling should be read in conjunction with our ruling on change of use provisions (DA-035).
Issue date: February 2006
