What is the rate of duty?
218 What is the rate of duty?
S. 218(1) amended by Nos 71/2004 s. 19, 22/2007 s. 4, 36/2010 s. 9(1), 42/2012 s. 6, 40/2014 s. 10, 28/2017 s. 46, substituted by No. 17/2019 s. 17.
The rate of duty on an application for registration or transfer of registration of a motor vehicle that is a passenger car is as set out in the Table.
TABLE
|
| Rate of duty per $200, or part, of the dutiable value of the motor vehicle |
|---|
1 | Green car | $8.40 |
2 | Primary producer passenger car | $8.40 |
3 | Other passenger car the dutiable value of which does not exceed the luxury car tax threshold | $8.40 |
4 | Other passenger car the dutiable value of which exceeds the luxury car tax threshold but does not exceed $100 000 | $10.40 |
5 | Other passenger car the dutiable value of which exceeds $100 000 but does not exceed $150 000 | $14.00 |
6 | Other passenger car the dutiable value of which exceeds $150 000 | $18.00 |
S. 218(1A) inserted by No. 17/2019 s. 17.
The rate of duty on an application for registration of a motor vehicle that is not a passenger car is—
if the motor vehicle has not previously been registered in Victoria or elsewhere—$5.40 per $200, or part, of the dutiable value of the motor vehicle; or
if the motor vehicle has previously been registered in Victoria or elsewhere—$8.40 per $200, or part, of the dutiable value of the motor vehicle.
S. 218(1B) inserted by No. 17/2019 s. 17.
The rate of duty on an application for transfer of registration of a motor vehicle that is not a passenger car is $8.40 per $200, or part, of the dutiable value of the motor vehicle.
S. 218(2) inserted by No. 58/2003 s. 16.
If—
an application for registration or transfer of registration of a motor vehicle is made by a person who has a physical disability; and
the motor vehicle is modified to enable the person to drive the vehicle—
the amount of duty is to be reduced by the reasonable cost of the modification of the vehicle.
S. 218(3) inserted by No. 58/2003 s. 16.
If the reasonable cost of the modification of a motor vehicle referred to in subsection (2) is greater than the amount of duty chargeable (but for that subsection) on an application for registration or transfer of registration of the vehicle, no duty is chargeable on the application.
S. 218(4) inserted by No. 58/2003 s. 16.
For the purposes of subsections (2) and (3), the reasonable cost of the modification of a motor vehicle is the lower of—
the actual cost of the modification;
the price payable in the open market for the modification.
S. 218(5) inserted by No. 36/2010 s. 9(2).
In this section luxury car tax threshold has the same meaning as it has in section 25-1 of the A New Tax System (Luxury Car Tax) Act 1999 of the Commonwealth as if section 25-1(4) of that Act did not apply.
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