Quote Costs & Billing: Purchase Stamp Duty — Overview

Vehicle costs, taxes, projected value, and pay cycle billing

Overview

The field "Purc. Stamp Duty" (which can also be applicable to license transfers) is calculated per state based on the calculations advised by the relevant statutory body per State. This field can be overwritten.

"Purc. Stamp Duty" will calculate as zero if the Client / Quote Defaults field "Purchase Duty Exempt?" is checked.

The Lock check box beside this field can be turned on to prevent a recalculation of "Purc. Stamp Duty". This will be released and recalculated if either "Effective Date", "Delivery State" or "Variant" fields are altered.

This field name can be relabelled.

New South Wales

Stamp duty is based on the market value of the vehicle and the classification of the vehicle.

Our calculations use "FBT Value" as the market value.

The variant's profile "Vehicle Type" is used to determine if the vehicle is Light Commercial (LC) or Passenger and Sports (PV or SV).

Light Commercial Vehicles

For Light Commercial vehicles the Stamp Duty is calculated as:

3% of market value (rounded up to the nearest $100).

Passenger and Sports Vehicles

For Passenger and Sports vehicles the Stamp Duty is calculated as:

3% of market value up to $45,000 (rounded up to the nearest $100)
5% on the value over $45,000 (rounded up to the nearest $100).

Example Calculation

The stamp duty for a passenger vehicle with a market value of $50,001 is calculated as:

Stamp duty on $45,000 at 3% = $1,350
Stamp duty on $5,100 at 5% = $255
Total stamp duty = $1,605

Calculation Exemptions (01/09/2021 to 31/12/2023)

There was a temporary exemption from paying PSD for vehicles registered from 01/09/2021 to 31/12/2023, for vehicles in NSW where:

The dutiable value for PSD is <= 78,000.00
Has Power Plant Type of BEV (battery electric vehicle) or FCEV (hydrogen fuel cell electric vehicle)
Under 4.5 tonne GVM

Quotes with Variants meeting these requirements will automatically apply this PSD exemption using the control below.

Setup / Reference Data → gb_controls

Module	Name
gb
gb

Reference Links

Australian Capital Territory

The ACT Revenue Office defines dutiable value as "the higher of the purchase price and the market value of the vehicle. Please note, this value includes the goods and services tax (GST) and the luxury car tax (LCT), if applicable." Source: https://www.revenue.act.gov.au/duties/motor-vehicle-duty.

In practice, the Dutiable Value is effectively the Statutory FBT Value rounded up to the nearest $100.

Effective from 1 September 2025

Changes commencing on 1 September 2025 include:

A new rate of duty will be imposed for all vehicles. This includes vehicles that previously had nil duty payable, such as Category A, Category AA, Category AAA and used eligible hybrids and used eligible PHEV vehicles.
A new duty rate will commence on 1 September 2025 for vehicles with a dutiable amount of $80,000 or more.

Source: https://www.revenue.act.gov.au/duties/motor-vehicle-duty.

Vehicle Performance Categories

Vehicle Performance Category	Description	CO2 Emissions (g/km)
AAA	Zero emissions vehicle (ZEV)	0
AA	Environmental leading edge	1-65
A	Environmental leading edge	66-130
B	Models with significantly above-average environmental performance	131-175
C	Models with average environmental performance	176-220
D	Models with below-average environmental performance	221 and above

Duty Amounts Payable (from 1 September 2025)

Vehicle	Below $45,000	$45,000 to $80,000	$80,000 or more
New and used Category AAA	$2.50 for every $100, or part of $100, of the dutiable value	$1,125.00 plus $4.00 for every $100, or part of $100, of the dutiable value in excess of $45 000 but less than $80 000	$2,525.00 plus $8.00 for every $100, or part of $100, of the dutiable value in excess of $80 000
New Category AA	$2.67 for every $100, or part of $100, of the dutiable value	$1,201.50 plus $4.41 for every $100, or part of $100, of the dutiable value in excess of $45 000 but less than $80 000	$2,745.00 plus $8.00 for every $100, or part of $100, of the dutiable value in excess of $80 000
New Category A	$2.84 for every $100, or part of $100, of the dutiable value	$1,278.00 plus $4.81 for every $100, or part of $100, of the dutiable value in excess of $45 000 but less than $80 000	$2,961.50 plus $8.00 for every $100, or part of $100, of the dutiable value in excess of $80 000
New Category B	$3.00 for every $100, or part of $100, of the dutiable value	$1,350.00 plus $5.22 for every $100, or part of $100, of the dutiable value in excess of $45 000 but less than $80 000	$3,177.00 plus $8.00 for every $100, or part of $100, of the dutiable value in excess of $80 000
New motorcycle (other than a Category AAA vehicle)	$3.00 for every $100, or part of $100, of the dutiable value	Duty does not apply to prescribed vehicles valued over $45 000	Duty does not apply to prescribed vehicles valued over $45 000
Used eligible hybrid and Used eligible PHEV	$3.17 for every $100, or part of $100, of the dutiable value	$1,426.50 plus $5.62 for every $100, or part of $100, of the dutiable value in excess of $45 000 but less than $80 000	$3,393.50 plus $8.00 for every $100, or part of $100, of the dutiable value in excess of $80 000
Non-rated vehicles (other than a used ZEV/Category AAA)	$3.17 for every $100, or part of $100, of the dutiable value	$1,426.50 plus $5.62 for every $100, or part of $100, of the dutiable value in excess of $45 000 but less than $80 000	$3,393.50 plus $8.00 for every $100, or part of $100, of the dutiable value in excess of $80 000
New Category C	$3.17 for every $100, or part of $100, of the dutiable value	$1,426.50 plus $5.62 for every $100, or part of $100, of the dutiable value in excess of $45 000 but less than $80 000	$3,393.50 plus $8.00 for every $100, or part of $100, of the dutiable value in excess of $80 000
New Category D	$4.53 for every $100, or part of $100, of the dutiable value	$2,038.50 plus $7.81 for every $100, or part of $100, of the dutiable value in excess of $45 000 but less than $80 000	$4,772.00 plus $8.00 for every $100, or part of $100, of the dutiable value in excess of $80 000

Note: To understand the breakdown and the calculation in detail, download our Purchase Stamp Duty Calculations spreadsheet. The ACT Road Transport Authority has an on-line calculator which can demonstrate the above. Go to http://www.revenue.act.gov.au/duties-and-taxes/calculators/motor-vehicle-registration-duty-calculator.

Green Vehicle Duty Scheme (Effective from 3 September 2008)

Under the Green Vehicle Duty Scheme (https://www.greenvehicleguide.gov.au/) which is an initiative by the Commonwealth Department of Infrastructure, Transport, Regional Development and Local Government, vehicles can be rated and compared based on their environmental performance.

This information enables the ACT Road Transport Authority to determine the rate of duty applicable to each new model of motor vehicle. Their Vehicle Emission Reduction Scheme (http://www.revenue.act.gov.au/duties-and-taxes/duties/motor-vehicles) allocates a Vehicle Performance Rating based on its Co2 Emissions.

Under each vehicle variant supplied in Catch-e, a Co2 Emissions reading is provided which should match the Tailpipe Co2(g/km) data of the Green Vehicle Guide. This is the value used to determine the Vehicle Performance Rating, and therefore calculate the Purchase Stamp Duty payable. If the Co2 Emissions reading is zero (0) it can be updated under menu Setup / Reference Data / qt_variants. Any variants left with a Co2 Emission reading of zero (0) will be calculated as a C Rating.

New Vehicles

New light vehicles have a Vehicle Performance Rating of A, B, C or D.

New vehicles are defined as vehicles that have not previously been registered under:

the Road Transport (Vehicle Registration) Act 1999 or another Territory law, or
a law of the Commonwealth, a State, another Territory or a foreign country, or
a demonstrator disposed of by a licensed vehicle dealer within one year of the date the demonstrator was first registered.

Catch-e currently does not provide a field to store when a vehicle was first registered when creating a quote, so be cautious when saving duty for a demonstrator vehicle, as the value may need to be manually entered. The default calculation is the same as a 'New' vehicle.

Used Vehicles

Used (second hand) vehicles as well as all vehicles that do not appear on the Green Vehicle Guide (including motorcycles) will pay duty rates equivalent to vehicles with a C rating.

Calculating Purchase Stamp Duty

Green Vehicle Rating	CO2 Emissions	Portion of Price up to $45,000	Portion of Price over $45,000
A	0-130	$0	$0
B	131-175	$1 per $100 or part thereof of the dutiable value	$450, plus $2 for each $100, or part thereof of the dutiable value
C - Used and non-rated vehicle	176-220	$3 per $100 of part thereof of the dutiable value	$1,350, plus $5 for each $100, or part thereof of the dutiable value
D	More than 220	$4 per $100 of part thereof of the dutiable value	$1,800, plus $6 for each $100, or part thereof of the dutiable value

Northern Territory

The amount of duty depends on the market value of the vehicle which includes:

Vehicle List price
All optional equipment
Dealer Deliver Fee
Margin
Luxury Car Tax if any
less any Discount, Rebate, Bonus, or Dealer Discount

All values (except Margin) include GST if payable.

Round market value up to the nearest $100 then apply 3%.

Tasmania

The amount of duty depends on the market value of the vehicle which includes:

Vehicle List price
All optional equipment
Dealer Deliver Fee
Margin
Luxury Car Tax if any
less any Discount, Rebate, Bonus, or Dealer Discount

All values (except Margin) include GST if payable.

Round market value to the nearest $100 then apply 3.5%. Value must be no less than $20.

Refer http://www.transport.tas.gov.au/fees/duty_rates

Victoria

The amount of duty depends on the market value of the vehicle which includes:

Vehicle List price
All optional equipment
Dealer Deliver Fee
Margin
Luxury Car Tax if any (Note 1)
less any Discount, Rebate, Bonus, or Dealer Discount

All values (except Margin) include GST if payable.

Luxury Car Threshold is a calculation factor and is stored in and is subject to annual indexation.
The Victorian Stamp Duty Rates are stored in.
The Quotes / Vehicle → Specifications "Vehicle Type" field is used to determine if a vehicle is considered to be a commercial vehicle or not. I.e. LC = 'Commercial' and all others are treated as 'Passenger'.
The Global Control labels have been renamed using Screen Aliases.

Note: To understand the rate selection and the calculation in detail, download the Purchase Stamp Duty Calculation spreadsheet for Victoria.

Effective from 1 July 2019

Type	Category	Market Value	Calculation of Motor Vehicle Duty
Passenger Vehicles	New & Used	Less than or equal to $67525.00	$8.40 per $200.00 of the dutiable value or part thereof
Passenger Vehicles	New & Used	Greater than $67525.00 but less than or equal to $100,000.00	$10.40 per $200.00 of the dutiable value or part thereof
Passenger Vehicles	New & Used	Greater than $100000.00 but less than or equal to $150000.00	$14 per $200.00 of the market value or part thereof
Passenger Vehicles	New & Used	Greater than $150000.00	$18 per $200.00 of the market value or part thereof
Passenger Vehicles	New & Used	Green Car (any dutiable value)	$8.40 per $200.00 of the market value or part thereof
Commercial Vehicle	New		$5.40 per $200.00 of the market value or part thereof
Commercial Vehicle	Used		$8.40 per $200.00 of the market value or part thereof

Effective from 1 July 2017

Type	Category	Market Value	Calculation of Motor Vehicle Duty
Passenger Vehicles	New & used	$0-$60,316*	$8.40 per $200.00 of the market value or part thereof
Passenger Vehicles	New	Exceeds $60,316*	$10.40 per $200.00 of the dutiable value or part thereof
Commercial Vehicles	New		$5.40 per $200.00 of the market value or part thereof
All Vehicles	Used		$8.40 per $200.00 of the market value or part thereof

Effective from 1 July 2014

Type	Category	Market Value	Calculation of Motor Vehicle Duty
Passenger Vehicles	New	$0-$60,316*	$6.40 per $200.00 of the market value or part thereof
Passenger Vehicles	New	Exceeds $60,316*	$10.40 per $200.00 of the market value or part thereof
Commercial Vehicles	New		$5.40 per $200.00 of the market value or part thereof
All Vehicles	Used		$8.40 per $200.00 of the market value or part thereof

Effective from 1 July 2013

Type	Category	Market Value	Calculation of Motor Vehicle Duty
Passenger Vehicles	New	$0-$60,316*	$6.00 per $200.00 of the market value or part thereof
Passenger Vehicles	New	Exceeds $60,316*	$10.00 per $200.00 of the market value or part thereof
Commercial Vehicles	New		$5.00 per $200.00 of the market value or part thereof
All Vehicles	Used		$8.00 per $200.00 of the market value or part thereof

Effective from 1 July 2012

Type	Category	Market Value	Calculation of Motor Vehicle Duty
Passenger Vehicles	New	$0-$59,133*	$6.00 per $200.00 of the market value or part thereof
Passenger Vehicles	New	Exceeds $59,133*	$10.00 per $200.00 of the market value or part thereof
Commercial Vehicles	New		$5.00 per $200.00 of the market value or part thereof
All Vehicles	Used		$8.00 per $200.00 of the market value or part thereof

Effective from 1 July 2010

Type	Category	Market Value	Calculation of Motor Vehicle Duty
Passenger Vehicles	New	$0-$57,466*	$5.00 per $200.00 of the market value or part thereof
Passenger Vehicles	New	Exceeds $57,466*	$10.00 per $200.00 of the market value or part thereof
Commercial Vehicles	New		$5.00 per $200.00 of the market value or part thereof
All Vehicles	Used		$8.00 per $200.00 of the market value or part thereof

Western Australia

Dependant on the Market Value of the vehicle, the following are the rates of stamp duty applicable to:

The Issue of a motor vehicle Licence, or
The Transfer of a motor vehicle Licence.

Market Value = Variant List Price Inc GST + Luxury Car Tax (if applicable). Note that any options or other on road costs are excluded.

Effective from 1 July 2008

Market Value	Rate
Up to $25,000	2.75% of Market Value
$25,001-$50,000	Market Value - 25,000 / 2.75% + 6.5% of Market value 6,666.66
Over $50,000	6.5% of Market Value

Effective from 1 July 2007

Market Value	Rate
Up to $20,000	2.75% of Market Value
$20,001-$45,000	Market Value - 20,000 / 2.75% + 6.5% of Market value 6,666.66
Over $45,000	6.5% of Market Value

South Australia

The 'Vehicle Type' is used to decide if a vehicle is a commercial vehicle or not (e.g. LC = Light Commercial).
The base cost is the vehicle list price plus including GST. Discounts and options are ignored.

The stamp duty rates are:

$4 for every $100 OVER $3,000 or part thereof plus $60 for passenger vehicles.
OR $3 for every $100 OVER $2,000 or part thereof plus $30 for Commercial vehicles.

Queensland

The amount of duty depends on the market value of the vehicle which includes:

Vehicle List price
All optional equipment
Margin
Luxury Car Tax if any

All values (except Margin) include GST if payable.

Prior to 1 January 2008

Round market value up to the nearest $100 then apply 2%.

Effective from 1 January 2008

Category	Rate
Hybrid vehicles (with any number of cylinders) and electric vehicles	Round market value up to the nearest $100 then apply 2%
Vehicles with one to four cylinders or two rotors and a steam vehicle	Round market value up to the nearest $100 then apply 3%
Vehicles with five or six cylinders or three rotors	Round market value up to the nearest $100 then apply 3.5%
Vehicles with seven or more cylinders (and default value)	Round market value up to the nearest $100 then apply 4%