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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