Exemptions from vehicle registration duty

 

Previously registered vehicle

We will not charge duty on an application to register a vehicle if the vehicle:

• was already registered, and the registration expired or was cancelled
  
  and
  
  
• the application is being made by the previous registered operator and/or a relative.

See section 385 of the Duties Act 2001 (the Act) for more information.

Interstate-registered vehicle

We will not charge duty on an application to register a vehicle if the vehicle is already registered (or was registered but the registration expired or was cancelled) under a corresponding Act of another state and all the following apply:

• the relevant duty liability in that state was paid
• the person making the application is the registered owner, and/or a relative
• if registered in the name of a relative, the application must be by way of gift.

See section 386 of the Act for more information.

Heavy vehicle

We will not charge duty on an application to register a heavy vehicle if all the following apply:

• the vehicle has a GVM of more than 4.5 tonnes
• the vehicle was registered under the Interstate Road Transport Act 1985 (Cwlth) immediately before 1 July 1995
• it is the first application for registration of the vehicle in a state
• it is made by the same person in whose name the vehicle was last registered under the Interstate Road Transport Act.

See section 387 of the Act for more information.

Business name

See vehicles registered in a business name for more details.

Vehicle dealer

See vehicle dealers for more details.

Particular persons and entities

We will not charge duty on an application to register or transfer a vehicle into the name of any of the following persons:

• the Governor
• the personal representative of a deceased person’s estate
• a person who is beneficially entitled to the vehicle in a deceased person’s estate
• a financier if the vehicle is being repossessed by or surrendered to the financier
• a hirer who redeems a previously repossessed vehicle if the registration will be in the same name as before the repossession
• a government entity
• a local government
• a consul or officer of a consulate if the person is a national of the country represented
• a primary producer in certain circumstances
• an ex-serviceperson entitled to concessional registration fees
• an entity if the vehicle is a motorised wheelchair for a disabled person’s use
• a person who has lost the use of 1 or both legs if the vehicle is used for transport to and from the person’s place of employment because they cannot use public transport.

Certain vehicle registration transfers between family members are also exempt from duty.

See section 390 of the Act for more information.

Forfeiture orders

We will not charge duty on the transfer of a vehicle under any of the following orders made under the Criminal Proceeds Confiscation Act 2002:

• third party order
• an exclusion order
• an innocent interests exclusion order
• a buy-back order
• a request under the Drugs Misuse Act 1986.

See section 391 of the Act for more information.

Industrial organisations

We will not charge duty on an application to register a vehicle in the name of, or to transfer a vehicle to, an organisation under the Industrial Relations Act 1999.

See section 392 of the Act for more information.

Disposal under particular Acts

We will not charge duty on an application to transfer a vehicle made under the:

• Libraries and Archives Act 1988
• Queensland Art Gallery Act 1987
• Queensland Museum Act 1970
• Queensland Performing Arts Trust Act 1977
• Queensland Theatre Company Act 1970.

See section 393 of the Act for more information.