Motor Vehicles

Exemptions and Refunds

Exemption

Relief

Refunds

Dutiable

Enquiries

see also
Calculation and Compliance
Motor Vehicle Dealer
Heavy Vehicle

Exemption

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 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 1959: Incapacitated ex-service personnel;
  • transfer between parties who are spouses or former spouses, or domestic partners or former domestic partners (refer to Circular 282 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;
  • a bus (within the meaning of the Motor Vehicles Act 1959);
  • a 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 (e.g. 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).

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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:

  • disability service providers:
  • incapacitated persons;
  • incapacitated ex-service personnel; and
  • parents/guardians of incapacitated persons under 16 years of age.

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Disability services providers

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 transport persons with disabilities. In addition:

  • the motor vehicle in question was purchased on or after 19 January 2006;
  • 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 Department of Community and Social Inclusion’s Disability Services Provider Panel; and
  • the motor vehicle is used solely or principally for the transportation of persons with disabilities.

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:

  • documentation from the ATO endorsing the organisation as an income tax exempt charity;
  • documentation indicating the (new) registered owner of the vehicle is a member of the Disability Services Provider Panel with the Department of Communities and Social Inclusion; and
  • a letter from the organisation declaring that the vehicle is used predominately for the transportation of persons with disabilities.

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.

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Incapacitated persons

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.

Supporting information that may be required at time of application includes a letter from the applicant’s doctor detailing that they have lost the use of one or both of their legs and confirming that they are unable to use public transport.

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.

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Incapacitated persons – ex-serviceperson

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.

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 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.

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.

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Parents and guardians of incapacitated persons under the age of 16

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 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 (currently $60 per annum) 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 doctor detailing their disability and confirmation that they cannot use public transport; and
  • written proof that the child is under the age of 16 (e.g. 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

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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 (i.e. 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 will be required.

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.

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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, a refund application, along with relevant supporting information and a copy of the Certificate of Registration, may be made to RevenueSA.

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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.

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 13 10 84 for the specific requirements on the transfer and registration of a motor vehicle from another state or territory.

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Relief

Heavy vehicle

Stamp duty relief is available for new heavy vehicles, including prime movers and trailers, which have a gross vehicle mass of more than 4.5 tonnes.

If you have purchased a new heavy vehicle for commercial use you can apply to cap the value at $200 000 for the purposes of calculating stamp duty.

To assess eligibility please apply in writing to RevenueSA and include the Registration Number, Vehicle Identification Number (VIN) and a copy of the contract for sale.
See RevenueSA Information Circular 88 for more details.

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Refunds

Vehicle has been returned to the dealer/owner

The stamp duty paid in relation to the registration, or transfer of registration, of a motor vehicle may be refunded where the vehicle was returned to and accepted by the person it was acquired from within three months after the registration/transfer.

A refund application, along with relevant supporting information and a copy of the Certificate of Registration, may be made to RevenueSA.

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Registration or transfer was made in error

The stamp duty paid in relation to the registration, or transfer of registration, of a motor vehicle may be refunded on the initial transfer where the vehicle was transferred in error.

Before RevenueSA can process a refund application, you will need to lodge and pay stamp duty on a further application to register a motor vehicle in, or transfer the registration of a motor vehicle to, the correct owner’s name with any Service SA Customer Service Centre.

A refund application, along with relevant supporting information and a copy of the Certificate of Registration for the initial transfer (the one made in error), may be made to RevenueSA. For example, if a vehicle was transferred into the wrong name, please supply a copy of the contract for sale or other relevant evidence that verifies that the vehicle has been transferred into the incorrect name.

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Transfer as part of a sale of business

Prior to 18 June 2015, motor vehicles included in a business purchase may be exempt from stamp duty where the value of the motor vehicle/s has been included in the purchase price of the business and ad valorem duty has been paid on the conveyance of the business.

If stamp duty has been paid in relation to the transfer of registration, and on a sale of a business which includes that motor vehicle (i.e. stamp duty has been paid twice), please complete a refund application and submit to RevenueSA for a refund of the overpaid stamp duty.

From 18 June 2015, stamp duty is not applied to business transfers. Stamp duty on vehicles included as part of a business sales will be assessed at the time the transfer of registration is lodged with any Service SA Customer Service Centre

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Dutiable

Transfers between a business and a private owner

No exemption exists in this circumstance. Stamp duty is payable when a motor vehicle has transferred from a business to a private name, or a private name to a business, as this involves a change of legal entity.

Stamp duty on the registration or transfer of registration of a motor vehicle must be paid at the time of lodging the application for registration or application to transfer the registration with any Service SA Customer Service Centre.

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 or transfer of the vehicle.

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Damaged Motor Vehicles

RevenueSA does not accept the payment of stamp duty for any applications for registration or transfer of registration of a damaged motor vehicle.

Stamp duty on the registration or transfer of registration of a motor vehicle must be paid at the time of lodging the application for registration or application to transfer the registration with any Service SA Customer Service Centre.

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 or transfer of the vehicle.

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Contact Details

Enquiries should be directed to: Taxation Services – Returns Branch

Post to:
GPO Box 1353
ADELAIDE  SA  5001.

Telephone: (08) 8204 9888 or email: returns@sa.gov.au

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