Apply for an exemption, concession or refund from motor vehicle duty

The new registered owner must have a physical disability and the vehicle must be modified so they can drive it.

Your application must include:

• a letter requesting the exemption or refund if duty has already been paid. The letter must state the vehicle registration number or VIN number, the reason for the application and the amount you are seeking
• a copy of the signed contract of sale for the purchase of the vehicle
• copies of invoices or receipts showing the costs of the modifications
• a statutory declaration that confirms you have a physical disability and the vehicle has been modified so you can drive it.

The corporate reconstruction concession applies when a vehicle is part of an eligible corporate group restructure.

Your application must include:

• a diagram of the structure of the corporate group before and after the eligible transaction, showing the ownership structure and percentage holding of entities within the group
• ASIC extracts, or the foreign equivalent if the corporation is registered overseas, for all companies in the corporate group
• constitutions for all companies in the corporate group
• trust deeds, with all amendments, and the unit register for all unit trust schemes in the corporate group
• a copy of the most recent financial statements for the company transferring the property (i.e. the transferor)
• an estimate of the duty payable if the corporate reconstruction concession applies
• each vehicle’s make and model, registration number and a current market value for each vehicle.

You do not pay motor vehicle when the person receiving the vehicle is a beneficiary under a will or letters of administration. 

VicRoads can apply this exemption at the time of registration or transfer of the vehicle. Call VicRoads on 13 11 71 for more information.

If you want to apply to us or you already paid duty, your application for an exemption or refund must include:

• the registration number
• a copy of the will or letters of administration
• a copy of the death certificate.

The exemption applies when the vehicle is transferred between the 2 spouses or domestic partners. It does not apply if the vehicle is held in a company name.

This exemption may be applied directly at VicRoads at the time of registration or transfer of the vehicle. Call VicRoads on 13 11 71 for more information.

If you want to apply to us or you already paid duty, your application for the exemption or refund must include:

• the vehicle registration number
• documentary evidence confirming the relationship (i.e. marriage certificate, divorce papers, a statutory declaration)
• a utility bill in joint names.

If a trustee or nominee bought a vehicle for a minor, the exemption applies when the minor becomes an adult and the registration moves into their name.

Documentation must exist at the time of original registration that confirms/proves that the original purchase was by the trustee for the minor.

If you want to apply to us or you already paid duty, your application must include:

• the vehicle registration number
• evidence confirming the vehicle was bought by a trustee or nominee for the minor
• evidence of the former minor’s date of birth.

The transfer must be solely as a result of a change in trustee, including the appointment or retirement of a trustee. The transfer must be to the trustee who is entitled to hold the vehicle.

If you want to apply to us or you already paid duty, your application must include:

• the vehicle registration number
• a copy of the deed of appointment of new trustee
• a statutory declaration confirming that vehicles are held continually in the name of the trust.

A primary producer can claim this exemption when the vehicle is registered in their name and is one of the following:

• a heavy trailer with more than 4.5 tonnes mass rating for charging (MRC)
• a vehicle constructed so that its engine drives or operates an agricultural implement forming an integral part of the vehicle and the primary purpose is not to carry a load
• a tractor with a maximum mass of 4.5 tonnes or less
• a special work vehicle (type O).

Special work vehicles (type O) must be built or permanently modified for use on roads and exceed at least one axle load limit. They must also be conditionally registered and used only in the primary production business. Examples include mobile cranes, fire engines, truck mounted concrete pumps and boring plants.

VicRoads can apply this exemption at the time of registration or transfer of the vehicle. Call VicRoads on 13 11 71 for more information.

If you want to apply to us or you already paid, your application must include:

• the vehicle registration number
• a copy of the signed contract of sale for the purchase of the vehicle
• a letter from your accountant advising of primary production status.

• Mobile plant is any motor vehicle (excluding tow trucks) that is under 4.5 tonnes mass rating for charging (MRC) and that is not designed solely for carrying passengers. Concrete pumps and fire trucks are the exceptions. Examples include backhoes, excavators, bulldozers, headers, forklifts, scrapers and tractors, but not tow trucks.
• Special purpose vehicles (type P) are either built or permanently modified primarily for off-road use. They can be used on a road related area or used on an area of road that is under construction or repair. They include agricultural tractors, self-propelled agricultural harvesters, bulldozers, backhoes, graders, front-end loaders and heavy excavators.

VicRoads may apply these exemptions at the time of registration or transfer of the vehicle. Call VicRoads on 13 11 71 for more information.

If you want to apply to us or you already paid, your application must include:

• the vehicle registration number
• a copy of the signed contract of sale for the purchase of the vehicle.

The vehicle must be:

• owned by the SES, CFA or a municipal council, or 
• registered in the name or a nominee of the SES, CFA or a municipal council.

The SES or CFA must certify that it is specifically equipped for and used only for firefighting or emergency response.

VicRoads may apply this exemption at the time of registration or transfer of the vehicle. Call VicRoads on 13 11 71 for more information.

If you want to apply to us or you already paid, your application must include:

• the vehicle registration number
• a copy of the signed contract of sale for the purchase of the vehicle
• a copy of certification from the SES or CFA.

The vehicle must be:

• registered in the name of St John’s Ambulance Australia (Victoria) Inc, or
• registered in, and marked with, the name of a corporate or unincorporated body established for a public purpose and not for private gain, and
• used for conveying disabled people for training, education or employment.

Your application for the exemption or request for a refund must include:

• the vehicle registration number
• a copy of the signed contract of sale for the purchase of the vehicle or a copy of the purchase order
• if the vehicle is not registered in the name of St John's Ambulance Australia (Victoria) Inc, a statutory declaration confirming the vehicle is only used for the conveyance of disabled people for training education or employment.

The vehicle must:

• be designed solely to carry one person whose mobility is seriously impaired
• not be used to convey any other person
• be registered in the incapacitated person’s name.

Your application for the exemption or request for a refund must include:

• the vehicle registration number
• a copy of the signed contract of sale for the purchase of the vehicle
• a statutory declaration confirming the vehicle is designed solely for one incapacitated person whose mobility is seriously impaired and the vehicle will not be used to convey any other person.

The vehicle must be registered in the name of:

• an incapacitated person, or 
• the parent/legal guardian if they are a minor, or 
• a person who is a relative or carer of the incapacitated person.

Your application for the exemption or request for a refund must include:

• the vehicle registration number
• the reason for and the amount of the requested refund
• a copy of the signed contract of sale for the purchase of the vehicle
• a copy of the Vehicle Assessment Signatory Scheme (VASS) certificate
  • If you cannot provide the VASS certificate with your application, you must provide it within 30 days of receiving it, or lodge written notice stating any circumstances that may prevent compliance with section 233C of the Duties Act 2000. 
• a statutory declaration confirming the vehicle: 
  • is or will be within 12 months after registration or transfer of the vehicle
    • specially converted to provide wheelchair access
    • capable of carrying at least one occupied wheelchair
    • used for conveying an incapacitated person whose mobility is seriously impaired
  • is not a commercial passenger vehicle under the Commercial Passenger Vehicle Industry Act 2017, such as a taxi.

This exemption applies when you apply to register or transfer a wheelchair accessible commercial passenger vehicle less than 2 years after the vehicle was first registered. The vehicle must:

• meet the requirements to provide unbooked services (taxi rank and hail work)
• be registered with Safe Transport Victoria and be used to provide unbooked commercial passenger vehicle services within 3 months of the application (or a longer period approved by us)
• be converted for wheelchair access at the time of the application for registration or transfer.

Your application for the exemption or request for a refund must include:

• the vehicle registration number
• a copy of the signed contract of sale for the purchase of the vehicle
• a copy of the Vehicle Assessment Signatory Scheme (VASS) certificate
• evidence the vehicle will be registered with Safe Transport Victoria or is registered as a commercial passenger vehicle.

The vehicle must be:

• registered in the name of:
  • a charitable, benevolent or religious institution
  • the Crown
  • a public statutory authority
  • a municipal council
• specially converted to provide wheelchair access
• capable of carrying at least one occupied wheelchair
• used for transporting an incapacitated person whose mobility is seriously impaired 
• marked with the name of either charity or government department.

Your application for the exemption or request for a refund must include:

• the vehicle registration number
• a copy of the signed contract of sale for the purchase of the vehicle
• a statutory declaration confirming that the vehicle:
  • is specially converted for wheelchair access
  • can carry at least one occupied wheelchair
  • is used to transport an incapacitated person whose mobility is seriously impaired
  • is not a taxi-cab
  • is marked with the name of the registered operator or relevant department.

To be eligible you must:

• be a totally and permanently incapacitated (TPI) veteran
• not currently own a vehicle registered without fee with VicRoads.

If you currently have a vehicle registered without fee, you must also show that it will be sold or traded in as part of the transaction.

To claim the exemption, you must provide:

• a copy of the signed contract of sale/invoice with the make, model and registration/VIN of your new vehicle
• a copy of either:
  • a letter from the Department of Veterans’ Affairs confirming that you receive 100% of the general rate or have over 40 points of impairment (required to be eligible for this exemption)
  • your Gold Card stamped with either TPI, temporarily totally incapacitated (TTI) or extreme disablement adjustment (EDA)
• if applicable, a copy of the trade-in contract of sale of your existing vehicle that is registered without a fee signed by all parties.

If you want to receive the exemption at the time your register the vehicle, we will give you an exemption letter to give to VicRoads. The letter is valid for one year from the date we issue it. 

If you have already paid motor vehicle duty, you can apply for a refund. In addition to the documents above, you must also provide the vehicle registration number. 

This applies to Commonwealth departments and agencies. Vehicles are exempted specific to the Commonwealth Act under which the department or agency operates.

Your application for the exemption or request for a refund must include:

• the vehicle registration number
• a copy of the signed contract of sale or invoice for the purchase of the vehicle
• a copy of the relevant section of Commonwealth Act exempting the department from state taxes and/or duties.

The applicant must not hold the post of a Trade Commissioner.

However, they can hold a diplomatic post at the rank of Consul-General, Consul or Vice Consul.

The applicant may also be a person:

• who is not an Australian citizen, and
• who is an honorary Head of Post or employed in the administrative or technical service of a consulate-general, consulate, vice-consulate or consular agency.

VicRoads may apply this exemption at the time of registration or transfer of the vehicle. Call VicRoads on 13 11 71 for more information.

If you want to apply to us or request a refund, your application must include:

• the vehicle registration number
• a copy of the signed contract of sale for the purchase of the vehicle
• a letter from the relevant embassy, confirming the position held
• a copy of your passport.

You must be taking possession of a vehicle from the registered operator under a security interest you hold over the vehicle.

VicRoads may apply this exemption at the time of registration or transfer of the vehicle. Call VicRoads on 13 11 71 for more information.

If you want to apply to us or request a refund, your application must include:

• the vehicle registration number
• documentary evidence confirming security interest in the vehicle (i.e. chattel mortgage).

You do not pay motor vehicle duty for a transfer from an industrial organisation (i.e. union or association of employees) to another as a result of the amalgamation of 2 or more industrial organisations. The transfer must be made in accordance with the rules of the transferring industrial organisation.

Your application for the exemption or request for refund must include:

• the vehicle registration number
• documentary evidence confirming the amalgamation of the organisations
• a copy of the articles of association of the organisations.

You do not pay motor vehicle duty when a vehicle is transferred as a result of the amalgamation of banks or financial institutions.

The organisation’s application must include a letter requesting the exemption and stating the vehicle registration number.

An exemption may apply if the vehicle was previously registered interstate in the same name.

VicRoads may apply this exemption at the time of registration or transfer of the vehicle. Call VicRoads on 13 11 71 for more information.

If you want to apply to us or request a refund, your application must include:

• the vehicle registration number
• documentary evidence confirming vehicle’s registration interstate, which must include the amount of duty paid (i.e. registration documents).