Exemptions
You may be eligible for an exemption of the motor vehicle duty when transferring the registration of a vehicle.
We’ve explained some of the common exemptions below, as well as the evidence you’ll need to prove you’re eligible.
General exemptions
New and used full battery electric (BEVs) and hydrogen fuel cell electric light vehicles (FCEVs) under 4.5 tonne gross vehicle mass (including motorcycles) with a dutiable value up to and including $78,000 registered for the first time on or after 1/9/2021.
New and used full battery electric vehicles (BEVs) and hydrogen fuel cell electric light vehicles (FCEVs) under 4.5 tonne gross vehicle mass (including motorcycles) with a dutiable value up to and including $78,000 registered for the first time on or after 1/9/2021.
Read more information on stamp duty exemption on electric vehicle purchases.
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A copy of a NSW Driver Licence.
A copy of the Certificate of Registration.
Proof of registration entitlement.
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A caravan, meaning it’s a trailer that people can live in when travelling.
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A copy of the certificate of registration showing the amount of duty paid.
Proof that the vehicle is a caravan, like an invoice or a photo of the caravan with the number plate visible.
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A vehicle left to you in a will.
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A copy of the certificate of registration showing the amount of duty paid.
A copy of the will and probate.
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A vehicle transferring to NSW registration from the Federal Interstate Registration Scheme (FIRS).
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A copy of the NSW certificate of registration showing the amount of duty paid.
A copy of the previous FIRS certificate of registration.
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A vehicle purchased by an eligible war veteran.
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A copy of the certificate of registration showing the amount of duty paid.
A copy of the Department of Veterans Affairs (DVA) Gold Card embossed with either TPI or EDA.
If DVA Gold Card isn’t embossed with TPI or EDA, a letter from DVA showing the percentage of the general rate of pension (must be 70 per cent or more) or the number of impairment points (must
be 50 or more).
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A vehicle registered in your name in another state or territory, on which you’ve already paid duty.
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The interstate certificate of registration.
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A vehicle specially constructed and used for:
- carrying sick or injured people or
- mine rescue work or
- carrying disabled people (it must have an unladen weight of 250kg or less)
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A copy of the certificate of registration showing the amount of duty paid.
An exemption declaration.
Proof of construction conformed by a motor registry office.
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A vehicle was awarded as part of a divorce settlement, or on the break-up of a de facto and domestic relationship. (You’ll also be exempt from a transfer fee.)
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A copy of the certificate of registration showing the amount of duty paid.
A copy of the relevant court documents confirming your divorce and property settlement, or binding financial agreement.
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Changing the registration name or other detail
You may not need to pay duty when you’re simply changing the details on your registration, including where:
- the motor dealer registers a vehicle in the wrong name or to the wrong number of people, such as to an individual instead of a couple
- you legally change your name, or change the registration from an abbreviated name to a full name, such as from Trish to Patricia
- your company changes its name but keeps the same ACN, ARBN or ABN
- you attach taxi or hire car plates, or register your vehicle as a private vehicle.
- you’re eligible pensioners transferring two vehicles from joint to single names to receive concessions.
You do not need to pay duty if you’re transferring registration from a trading name to a person’s name, such as from R. Mizu Plumbing to R. Mizu.
You will need to pay duty when transferring to or from a company name, such as from R. Mizu to R. Mizu Pty Ltd.
Concessions for disability vehicles
You can apply for reduced duty if you’ve modified your vehicle so a person with a disability can drive or be transported in it.
You’ll be charged duty on the lower amount, either
- the value of the vehicle minus the value of the user modifications or
- the value of the vehicle without the user modifications included.
Read more about disability vehicle concessions at the Transport for NSW driving or riding with a disability website.
Exemptions for organisations
Some organisations may be exempt from paying motor vehicle duty. These include:
- Crown bodies
- licensed motor dealers selling second-hand vehicles or new demonstration vehicles
- non-profit charitable organisations.
Non-profit charitable organisations must provide a letter of exemption from Revenue NSW when registering the vehicle. Application for exemption from duty (motor vehicle and insurance-charitable organisations) (PDF, 244 KB).
Refunds for duty already paid
If you’ve already paid duty but are eligible for one of these exceptions, you can only apply for a refund at Service NSW within 3 months of paying the duty.
All requests made after the 3 month period must be made through Revenue NSW.