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Duty is charged on an application to register a motor vehicle or a notice of change of beneficial ownership.
The amount of duty payable depends on the dutiable value of the motor vehicle.
The dutiable value of a new motor vehicle is the consideration paid for the vehicle (disregarding the value of any trade-ins).
| The dutiable value of a used motor vehicle is the greater of: |
| a. | the consideration paid for the vehicle (disregarding the value of any trade-ins); or |
| b. | the market value of the vehicle at the time the vehicle was acquired or when a notice of change of beneficial ownership is lodged; or |
| c. | the market value of the vehicle at the time of application to register the vehicle. |
For further information please click on the appropriate link at the right of this page |  |
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