Stamp Duties Act 1923

For the purposes of this Act, the value of a motor vehicle is—

in the case of an application to register a new motor vehicle for which there is a list price—

if the motor vehicle has no optional equipment, the list price of the vehicle; or

if the motor vehicle has optional equipment, the list price of the motor vehicle plus the list price or, if there is no list price, the actual price (inclusive of GST) of the equipment; or

in the case of an application to transfer the registration of a second-hand motor vehicle upon sale of the vehicle, the consideration for the sale or the market value of the motor vehicle, whichever is the higher;

in any other case, the market value (inclusive of GST) of the motor vehicle.

An applicant for registration, or transfer of registration, of a motor vehicle must state in the application the value of the motor vehicle as at the date of the application.

If the Commissioner is not satisfied that the amount stated as the value of a motor vehicle in an application for registration, or transfer of registration, of the vehicle reflects the market value of the vehicle, the

The Commissioner may, having regard to the merits of the case, charge the whole or part of the expenses of, or incidental to, the making of a valuation under subsection (1b) to the person liable to pay the duty and may recover the amount charged as a debt due to the

The amount of stamp duty—

payable upon an application to register a motor vehicle shall be an amount calculated by the addition of—

the amount prescribed by

the amount prescribed by

payable upon an application to transfer the registration of a motor vehicle shall be the amount prescribed by

The amount payable upon an application in accordance with subsection (1d) shall be paid by the applicant to the Registrar of Motor Vehicles at the time of making the application.

The total amount paid (including stamp duty and any registration fee or premium payable under the Motor

on an application to register a motor vehicle shall be denoted by impressed stamp or cash register imprint, or by both, on the certificate or interim certificate of registration relating to that motor vehicle issued by the Registrar or on such form or forms as may be approved by the Commissioner;

on an application to transfer the registration of a motor vehicle shall be denoted by impressed stamp or cash register imprint, or by both, on such form or forms as may be approved by the Commissioner.

Section 6 does not apply in relation to an application to register a motor vehicle or an application to transfer the registration of a motor vehicle.

The Registrar of Motor Vehicles shall furnish the Commissioner, at least once in every month, with a statement showing details of amounts received by him as stamp duty on applications to register, and to transfer the registration of, motor vehicles, and showing separately the amounts so received upon applications to register motor vehicles in respect of policies of insurance, and shall pay all amounts of stamp duty received by him to the

place to the credit of the General Revenue—

all amounts representing the stamp duty received by the Registrar on applications to register motor vehicles except amounts paid upon such applications in respect of policies of insurance; and

all amounts representing the stamp duty received by the Registrar upon applications to transfer the registration of motor vehicles;

place to the credit of the Hospitals Fund kept at the Treasury all amounts representing stamp duty received by the Registrar upon applications in respect of policies of insurance.

A person who does not lodge an application to register a motor vehicle, or transfer the registration of a motor vehicle, as required is nevertheless liable to pay duty to the Commissioner as if the person had lodged the required application immediately before the end of the period allowed for making such an application.

If a person drives a motor vehicle on a road without registration in contravention of the Motor Vehicles

A person is to be taken to be required by this Act to lodge an application to transfer the registration of a motor vehicle within the period within which such an application is required to be made under the

The Commissioner or the Registrar of Motor Vehicles may require an applicant who claims to be entitled to an exemption from, or reduction in, stamp duty under this Act—

to state that fact on the application; and

to provide such information as the Commissioner or Registrar may require for the purpose of determining the applicant's claim.