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

You may be entitled to an exemption from, or concession on motor vehicle duty, on the registration or transfer of registration of a motor vehicle depending on what the vehicle is to be used for.

You may need to write to us requesting the particular exemption. Some exemptions are available at the time of registration directly through VicRoads, which collects motor vehicle duty as part of the registration process. 

The following outlines each exemption/concession, how you claim it, and the documents required to support your application.

If you are entitled to an exemption or concession but have already paid the duty, you will be eligible for a refund and must apply to us for it.

The information/documents you must supply in your refund application are outlined in relation to each exemption/concession.

  1. Identify the exemption or concession

    Identify the exemption or concession relevant to your circumstances, and use the corresponding information to prepare your application for an exemption, reduction or refund if you have already paid the duty.

    Exemptions or concessions may apply to eligible recipients when:

    Find exemptions or concessions for licensed motor car traders

    A vehicle is modified to enable a person with a disability to drive it – S218(2)

    A person must have a physical disability. The application is made by new registered owner who has a physical disability and the vehicle must be modified to enable that person to drive. The amount of duty will only be reduced by the reasonable costs of the modification.

    You must write to us with:

    • a letter requesting the exemption or if duty has already been paid, a refund, stating the vehicle registration number or VIN number, the reason for the application, and the amount of the refund or exemption
    • a copy of the signed contract of sale for the purchase of the vehicle
    • copies of invoices/receipts showing the costs of the modification
    • a statutory declaration outlining that the application is being made by the person who has a physical disability and the vehicle has been modified to enable them to drive it.

    Please go to Step 2.

    A vehicle is registered in the name of a Commonwealth department or agency

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

    You must write to us with:

    • a letter requesting the exemption or if duty has already been paid, a refund, stating 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.

    Please go to Step 2.

    A vehicle is transferred to a beneficiary of a deceased estate – S229

    There should be no motor vehicle duty charged by a person who is beneficially entitled to the motor vehicle under a Will or Letters of Administration. 

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

    If you want to, you can apply to us for the exemption. You must write to us with:

    • a letter requesting the exemption or if duty has already been paid, a refund, stating the registration number
    • a copy of the will or letters of administration
    • a copy of the death certificate.

    Please go to Step 2.

    Certain vehicles are used for primary production – S233

    The vehicle must be registered in the name of the primary producer and must be one of the following:

    • a heavy trailer - a trailer more than 4.5 tonnes mass rating for charging (MRC)
    • constructed so that its engine is used to drive or operate 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).

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

    If you want to, you can apply to us for the exemption. You must write to us with:

    • a letter requesting the exemption or if duty has already been paid, a refund, stating 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.

    Please go to Step 2.

    A vehicle is mobile plant, a special purpose vehicle (type P), or a vehicle which is a special work vehicle other than type P vehicle (type O) – S233AA and 233AB

    Mobile plant is any motor vehicle (excluding tow trucks) not designed solely for carrying passengers that is under 4.5 tonnes mass rating for charging (MRC) and that is not designed solely for carrying passengers. In addition, carrying a load must be incidental to the purpose(s) for which the vehicle was built, except in the case of concrete pumps and fire trucks. They include backhoes, excavators, bulldozers, headers, forklifts, scrapers and tractors, but not tow trucks.

    Special purpose vehicles (type P)

    Special purpose vehicles (type P) are either built or permanently modified primarily for off-road use, or 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.

    Special work vehicles (type O)

    Special work vehicle (type O) applications can be made by someone conditionally registered or to be registered in the name of a primary producer to operate on a highway at any distance from the registered operator's residence or residential address, and used or to be used solely in the business of the registered operator as a primary producer.

    The vehicle must be either built, or permanently modified for use on roads, and has at least one axle or axle group loaded in excess of the axle load limits. For example this would include mobile cranes, fire engines, truck-mounted concrete pumps and boring plants are special purpose vehicles (type O)

    These exemptions may be applied for directly at VicRoads at the time of registration or transfer of the vehicle. Please contact VicRoads on 13 11 71 for more information.

    If you want to, you can apply to us for the exemption. You must write to us with:

    • a letter requesting the exemption or if duty has already been paid, a refund, stating the vehicle registration number
    • a copy of the signed contract of sale for the purchase of the vehicle.

    Please go to Step 2.

    A vehicle is used to transport disabled, handicapped or injured people – S233A

    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 is only used for conveying disabled or handicapped people for training, education or employment.

    You must write to us with:

    • a letter requesting an exemption or if duty has already been paid, a refund, stating 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 or handicapped people for training education or employment.

    Please go to Step 2.

    A vehicle which is registered, or will be registered, in the name of the incapacitated person and is used to transport an incapacitated person – S233B

    The vehicle must be designed solely for conveying one incapacitated person whose mobility is seriously impaired, and not be used to convey any other person. The vehicle must be registered in the incapacitated person’s name.

    You must write to us with:

    • a letter requesting the exemption or if duty has already been paid, a refund, stating 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.

    Please go to Step 2.

    A private vehicle is used to convey an incapacitated person – S233C and S233CA

    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 of, or carer for, an incapacitated person.

    You must write to us requesting the exemption, or if duty has already been paid, requesting a refund. 

    You will need to provide:

    • 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 are unable to provide the VASS certificate with your application, you must provide it within 30 days of receipt of this document, or lodge written notice stating any circumstances that may result in a requirement in section 233C not being complied with. 
    • 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 (within the meaning of the Commercial Passenger Vehicle Industry Act 2017), for example, is not a taxi.

    Please go to Step 2.

    A commercial passenger vehicle designed for wheelchair access registered on or after 1 July 2022

    In the Victorian Budget 2022-23, the Government has proposed the change to introduce a motor vehicle duty exemption for eligible wheelchair accessible commercial passenger vehicles that provide unbooked services. This proposed exemption will apply to vehicles registered on or after 1 July 2022. 

    If eligible, please contact us on 13 21 61 for more information. 

    A government or charity, benevolent or religious institution vehicle used to convey an incapacitated person – S233D

    The vehicle must be registered in the name of:

    • a charitable, benevolent or religious institution
    • the Crown
    • a public statutory authority
    • a municipal council.

    In addition, the vehicle must be 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; and marked with the name of either charity or government department.

    You must write to us requesting the exemption, or if duty has already been paid, requesting the refund.

    You will need to provide:

    • 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 to provide wheelchair access
      • is capable of carrying at least one occupied wheelchair
      • is used for conveying an incapacitated person whose mobility is seriously impaired
      • is not a taxi-cab, and
      • is marked with the name of the registered operator or relevant department.

    Please go to Step 2.

    A vehicle is used to convey a totally and permanently incapacitated war veteran – S233E

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

    If you are trading in or selling a vehicle currently registered without fee by VicRoads, we can still provide you with a letter of exemption. However, in these circumstances, you must also provide us with a copy of the signed agreement or contract of sale as evidence that you intend to dispose of that vehicle.

    To receive the exemption up front, you must provide VicRoads with a letter from us confirming you are eligible for the exemption. 

    To obtain this letter, you must write to us requesting an exemption from motor vehicle duty. You will need to 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, TTI or EDA.

    If your current vehicle is registered without fee at the time registering the new vehicle, we will also require a copy of the trade-in contract of sale for this vehicle signed by all parties.

    The exemption letter will be valid for one year from the date of issue. 

    To receive a refund of duty after you have purchased a car, you must write to us requesting a refund of motor vehicle duty. You will need to provide:

    • the vehicle registration number
    • 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, TTI or EDA.

    Please go to Step 2.

    A vehicle is used for firefighting and emergency response – S233F

    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.

    In addition, this vehicle must be certified by the SES or CFA that it is specifically equipped for and exclusively used for combating outbreaks of fire or for emergency response.

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

    If you want to, you can apply to us for the exemption. You must write to us with:

    • a letter requesting the exemption or if duty has already been paid, a refund, stating 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.

    Please go to Step 2.

    A vehicle is used for consular purposes – S233G

    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.

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

    If you want to, you can apply to us for the exemption. You must write to us with:

    • a letter requesting the exemption or if duty has already been paid, a refund, stating 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.

    Please go to Step 2.

    A vehicle is repossessed and/or restored – S233H

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

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

    If you want to, you can apply to us for the exemption. You must write to us with:

    • a letter requesting the exemption, or if duty has already been paid, a refund, stating the vehicle registration number
    • documentary evidence confirming security interest in the vehicle (i.e. chattel mortgage).

    Please go to Step 2.

    Amalgamations of industrial organisations – S234A

    There should be no motor vehicle duty chargeable for a transfer from an industrial organisation (i.e. union or association of employees) to another industrial organisation as a consequence of the amalgamation of 2 or more industrial organisations, if made in accordance with the rules of the transferring industrial organisation.

    You must write to us with:

    • a letter requesting the exemption, or if duty has already been paid, a refund, stating the vehicle registration number
    • documentary evidence confirming amalgamation of the organisations
    • a copy of the Articles of Association of the organisations.

    Please go to Step 2.

    Amalgamations of banks and financial institutions – S234B

    The applicant organisation must write to us with:

    • a letter requesting the exemption and stating the vehicle registration number.

    Please go to Step 2.

    A vehicle is transferred after marriage and domestic relationships or their breakdown – S235

    The applicant/s must prove that both people are/were spouses or domestic partners of each other. The exemption only applies for the transfer of the vehicle from spouse to spouse and does not apply to companies, for example, if the vehicle is being transferred from a spouse’s company name to the other spouse.

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

    If you want to, you can apply to us for the exemption. You must write to us with:

    • a letter requesting the exemption, or if duty has already been paid, a refund, stating the vehicle registration number
    • documentary evidence confirming the relationship (i.e. marriage certificate, divorce papers, a statutory declaration)
    • a utility bill in joint names.

    Please go to Step 2.

    A vehicle is transferred from a trustee or nominee to a minor – S236(1)

    The transfer must be because the minor, for whom the trustee or nominee purchased the vehicle, is no longer a minor and the vehicle is being transferred to them by the trustee or nominee.

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

    You must write to us with:

    • a letter requesting the exemption, or if duty has already been paid, a refund, stating the vehicle registration number
    • documentary evidence confirming the vehicle was purchased in trust
    • evidence of the minor’s date of birth.

    Please go to Step 2.

    A vehicle is transferred to a new trustee(s) – S236(2)

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

    You must write to us with:

    • a letter requesting the exemption or if duty has already been paid, a refund, stating the vehicle registration number
    • a copy of the Deed of Appointment of New Trustee and a statutory declaration confirming that vehicles are held continually in the name of the trust.

    Please go to Step 2.

    A vehicle was previously registered in the same name interstate – S237

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

    If you want to, you can apply to us for the exemption. You must write to us with:

    • a letter requesting the exemption, or if duty has already been paid, a refund, stating the vehicle registration number
    • documentary evidence confirming vehicle’s registration interstate, which must include the amount of duty paid (i.e. registration documents). 

    Please go to Step 2.

    A vehicle registration arises from a corporate reconstruction – S250B

    Corporate reconstruction concession

    If your registration or transfer or registration arises out of an arrangement or agreement entered into on or after 1 July 2019, you should write to us requesting the corporate reconstruction concession. You need to 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.

    Please go to Step 2.

  2. Complete a statutory declaration if required

    For certain exemptions/refunds, you need to lodge a statutory declaration as part of your application.

    Complete the declaration, and have the form signed and witnessed, before you apply for the exemption or refund of motor vehicle duty. 

     

  3. Lodge your application

    You can lodge your application for an exemption, reduction or refund (along with supporting documents) using one of the methods below. If you have completed a statutory declaration, you can forward us a copy of this document electronically.

    Email

    Contact us online with the subject line 'Motor Vehicle Duty Exemption/Refund' and include details of your request and the documentation to support your application .

    Mail

    Mail all your documentation to:

    State Revenue Office
    GPO Box 1641
    Melbourne VIC 3001

Next Steps

We will contact you in writing within 30 days of the application once we have reviewed all documentation.

Last modified: 3 July 2024

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