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# Duty Rates

Table 35. Duty Rates

 Vehicle Market Value Duty Calculations Examples (A) \$600 or less (Light vehicles - Gross Vehicle Mass <4.5 tonnes including Heavy Campervans >4.5) \$ 20 Value: \$375 Duty: \$20 (B) Exceeds \$600: For passenger vehicles over \$35,000 refer to duty rates for (c) or (d) (Light vehicles - Gross Vehicle Mass <4.5 tonnes including Heavy Campervans >4.5) \$3 for every \$100 or part of \$100 of the value of the vehicle Value: \$27,750 Duty: =\$27,800 x 0.03 =\$834 (C) Exceeds \$35,000 but not greater than \$40,000: Only passenger vehicles designed for conveyance of not more than 8 persons (Light vehicles - Gross Vehicle Mass <4.5 tonnes including Heavy Campervans >4.5) \$1,050 plus \$11 for every \$100 or part of \$100 of the value of the vehicle which exceeds \$35,000. Refer to Table 35: Duty Value: \$38,750 Duty:1050 (\$35,000) + 418(\$ 3,750) =\$1468 (D) Exceeds \$40,000: Only passenger vehicles designed for conveyance of not more than 8 persons (Light vehicles - Gross Vehicle Mass <4.5 tonnes including Heavy Campervans >4.5) \$4 for every \$100 or part of \$100 of the value of the vehicle Value: \$65,750 Duty:=\$65,750 x 0.04 = \$2632 (E) Manufacturers Fleet Discount: Only light vehicles regardless of market value Minimum amount of duty is \$20.00 or \$3.50 for every \$100.00 or part of \$100.00 of the value of the vehicle - whichever is the greater. Value: \$37,999 rounded up to \$38,000 Duty:\$38,000 x 0.035 - \$1,330 f) Heavy Vehicles Gross Vehicle Mass >4.5 Tonnes Trucks, Utilities, buses and heavy trailers (Gross Vehicle Mass >4.5 tonnes) Price paid or Market Value (Whichever is greater \$0-\$2000 duty payable \$20.00 \$2001+duty payable 1 per \$100 (1%) Value \$80,000 Duty \$80,000 x 01 = \$800

Table 36. Duty
(Rates apply FOR PART (C) ONLY in Table 35. Duty Rates)

 Market Value Duty 35001-35100 1061 35101-35200 1072 35201-35300 1083 35301-35400 1094 35401-35500 1105 35501-35600 1116 35601-35700 1127 35701-35800 1138 35801-35900 1149 35901-36000 1160 36001-36100 1171 36101-36200 1182 36201-36300 1193 36301-36400 1204 36401-36500 1215 36501-36600 1226 36601-36700 1237 36701-36800 1248 36801-36900 1259 36901-37000 1270 37001-37100 1281 37101-37200 1292 37201-37300 1303 37301-37400 1314 37401-37500 1325 37501-37600 1336 37601-37700 1347 37701-37800 1358 37801-37900 1369 37901-38000 1380 38001-38100 1391 38101-38200 1402 38201-38300 1413 38301-38400 1424 38401-38500 1435 38501-38600 1446 38601-38700 1457 38701-38800 1468 38801-38900 1479 38901-39000 1490 39001-39100 1501 39101-39200 1512 39201-39300 1523 39301-39400 1534 39401-39500 1545 39501-39600 1556 39601-39700 1567 39701-39800 1578 39801-39900 1589 39901-40000 1600