Government charges — dutiable value and accessories

Accessories and optional equipment on a vehicle sale can affect vehicle registration duty (stamp duty) and luxury car tax (LCT) depending on jurisdiction and how each line is classified. This page summarises official government guidance on dutiable value and how it relates to optional equipment and warranties. Always confirm the current instrument on the issuing agency’s website.

The exact split by type_for_government_charges and jurisdiction (tables, blank legacy behaviour, and developer overrides) is the companion guide Accessory stamp duty and LCT — it stays in lockstep with AccessoryGovernmentChargeInclusion in the application.

Dealer Studio — accessory classification (summary)

On each accessory, Dealer Studio uses a government charges type so driveaway and contract calculations can split amounts into:

• the total accessory price shown on the deal, and
• the portions included in stamp duty and LCT dutiable bases where applicable.

If type_for_government_charges is blank, the product treats the accessory as included in stamp duty in every jurisdiction (including WA) and included in LCT. That differs from an explicit dealer_fitted_accessory in WA, which is excluded from the stamp-duty portion only once the type is set. When the type is set:

Luxury car tax (federal) — Service plans and maintenance plans are excluded from the LCT dutiable base; other standard accessory types are included unless the law or your assessment says otherwise.

Stamp duty (state/territory) — Extended warranties, insurance products, and service plans are not included in the stamp-duty dutiable base. Factory options are included everywhere. Dealer-fitted accessories are included in every jurisdiction except Western Australia (where dealer-fitted amounts are excluded from the stamp-duty base in the product). Maintenance plans follow the default inclusion for stamp duty unless overridden.

These rules are a product implementation summary only — they are not legal advice. Use the official references below and any public rulings for your state or territory.

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Official references

URLs and publication versions can change; verify the current page or PDF on the issuer’s site.

Australian Capital Territory — motor vehicle duty (stamp duty)

ACT Revenue — Dealer Agency Advice DAA005.8, Motor Vehicle Duty (PDF):
https://www.revenue.act.gov.au/__data/assets/pdf_file/0006/2947389/DAA005.8-Motor-Vehicle-Duty.pdf

That guidance summarises components of dutiable value, including (among other things):

Included in the dutiable value

• Any trade-in allowance or deposit paid
• Dealer delivery charges
• Dealer discount (subtract from the base price)
• GST
• LCT
• The value of any accessories or equipment fitted to the vehicle (for example, rust proofing, window tinting, fabric treatment or paint sealant)
• The value of any vehicle additions where a contract or agreement to purchase is in place at the time of registration (for example, air conditioning, bull bars, tow bars, roof racks, alarm systems, audio-visual equipment, GPS, mag wheels, or spoilers)
• The value of any equipment attached to a cab chassis vehicle (for example, trays, tippers or garbage compactors)

Excluded from the dutiable value

• Motor vehicle registration duty
• Registration, transfer or other Access Canberra fees
• Finance charges
• Service or maintenance contracts
• Mechanical warranty or insurance policies
• Premiums for extended warranties, third party insurance, comprehensive or third party property insurance, consumer credit insurance and unemployment insurance
• Any modifications made to the vehicle for a person with a disability (see section 211A of the Act)

New South Wales — motor vehicle duty

Revenue NSW — Motor vehicle duty:
https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/motor-vehicle-duty

The page summarises when duty applies (for example registering a new vehicle, transferring registration, or first-time registration of an imported second-hand vehicle in NSW) and how the motor vehicle value is determined.

How duty is calculated

• New vehicles — Duty is calculated on the amount you paid for the vehicle, including GST.
• Used vehicles — Duty is calculated on the sale price or market value, whichever is higher.

The same page publishes tiered rates and a motor vehicle duty calculator; use those for the dollar amount of duty once the dutiable value is known.

Extended warranties and factory rebates

Revenue NSW also states:

• If a dealer gives you a factory rebate after you buy your vehicle, you must still pay duty on the full amount that you paid for the vehicle.
• If you pay extra for an extended warranty on the vehicle, the extra cost won’t be included in its value.

That extended warranty treatment is consistent with excluding extended warranty accessory amounts from the stamp-duty dutiable base in Dealer Studio (see Accessory stamp duty and LCT in this site’s guides).

Queensland — vehicle registration duty (stamp duty)

Queensland Government (Transport and Main Roads) — About vehicle registration duty:
https://www.qld.gov.au/transport/registration/fees/duty/about#newvehicle

The same page links to public rulings on vehicle registration duty and worked examples (including optional equipment and list price).

Dutiable value

The dutiable value for a:

• New vehicle — the list price plus the price for any optional equipment
• Used vehicle (or a new vehicle without a list price) — the higher of:
  • The total amount paid by the purchaser (including any deposit, trade-in allowance, dealer delivery fees, warranties and price of optional equipment), or
  • The market value of the vehicle

List price

The list price is the recommended retail price including GST and luxury car tax (LCT). If there is more than one recommended retail price for a vehicle, duty is calculated on the highest amount from the manufacturer, importer or principal distributor in Brisbane.

For new vehicles, optional equipment aligns with priced factory and dealer-fitted accessories on the contract. Queensland often uses list price plus optional equipment rather than negotiated consideration alone; use the page’s examples where that applies. For items such as warranties named in the used-vehicle purchase total, use the linked public rulings when the assessment must match the department’s method exactly.

Tasmania — motor vehicle duty (stamp duty)

State Revenue Office Tasmania — Dutiable value (Motor Vehicle Duty):
https://www.sro.tas.gov.au/motor-vehicle-duty/dutiable-value

The page also points to the Motor vehicle dutiable value guideline for additional detail.

New motor vehicles

The dutiable value of a new motor vehicle (including those purchased with the benefit of a manufacturer’s fleet discount) is the consideration (purchase price) paid for the vehicle.

The purchase price (dutiable value) includes:

• The value of trade-ins
• Amounts paid for accessories fitted and after-market treatments carried out before the sale date
• Dealer delivery fee
• GST
• Luxury car tax

The sale date is deemed to be the date the customer takes delivery of the vehicle.

Used motor vehicles

The dutiable value of a used motor vehicle is the greater of:

• Purchase price (consideration) paid for the vehicle (including the value of any trade-ins), or
• Vehicle market value when the vehicle was acquired or on lodgement of notice of change of beneficial ownership, or
• Vehicle market value at application to register the vehicle

Vehicle purchased at auction

Where a vehicle is purchased at auction, the total purchase price is taken as the dutiable value of the vehicle.

The purchase price is the total amount paid by the purchaser to the auction house, including any fees charged by the auction house (such as buyer’s premium or similar fee, credit card fee, delivery fee and so on).

Western Australia — vehicle licence duty

Government of Western Australia — Department of Treasury and Finance — Vehicle licence duty:
https://www.wa.gov.au/organisation/department-of-treasury-and-finance/vehicle-licence-duty

New vehicles

The dutiable value is the retail selling price in Western Australia set by the manufacturer. This includes the optional features of a particular type of transmission (such as automatic or manual) or engine size (such as 1.8L or 2.0L).

To be a new vehicle, it must be of a class prescribed in the Duties Regulations 2008. That includes motor vehicles and motorcycles, but does not include heavy vehicles (with a gross vehicle mass of more than 4.5 tonnes or accommodating more than 9 passengers).

To be a new vehicle, the vehicle must not have been used, or must have only been used for the purpose of selling it in the ordinary course of business, for demonstration purposes, for certain charitable purposes, or for minor incidental purposes.

A new vehicle that is used for the purpose of selling it in the ordinary course of business, for demonstration purposes, or for certain charitable purposes must be used for more than two months before it can be treated as a used vehicle. That limits short demonstrator licensing followed by a transfer where duty might otherwise be paid on a lower dutiable value.

A vehicle used as a static demonstration display only (remaining in the showroom and not actually driven) is considered to have never been used, regardless of how long it remains on display. It would be sold as a new vehicle and duty would be calculated on the recommended retail selling price.

Delivery and order fees

If the manufacturer includes a delivery fee or order fee in the fixed price of a vehicle (including an electric vehicle), it forms part of the dutiable value. Charges made by a third party (such as a dealer) that are added to the price fixed by the manufacturer do not form part of the dutiable value.

That distinction between manufacturer-fixed price components and dealer-added charges aligns with treating many dealer-fitted accessory amounts separately from the WA vehicle licence duty base in Dealer Studio’s accessory rules (see Accessory stamp duty and LCT in this site’s guides).

Northern Territory — stamp duty and motor vehicles

Northern Territory Department of Treasury and Finance — Territory Revenue Office, Information Statement I-SD-005, Stamp Duty and Motor Vehicles (PDF):
https://treasury.nt.gov.au/pms/tro/information/I-SD-005.pdf

The PDF states it is informational, does not constitute a ruling, and was last updated October 2011 — confirm current rates and policy with the Territory Revenue Office if material to an assessment.

Rate of duty

Duty is calculated at a rate of $3.00 per $100 or part thereof on the dutiable value of the vehicle.

What is the dutiable value?

Depending on the circumstances, stamp duty is calculated on either the sale price or the market value (as described in the statement).

Sale price (arm’s length transactions)

In the case of an arm’s length transaction the dutiable value is the sale price of the vehicle, including accessories and any GST payable. An arm’s length sale and purchase is described as a transaction made in good faith between parties with independent interests (for example between a dealer and a member of the public); typically the parties are not related and do not have business connections.

The sale price is the total amount paid by the purchaser including:

• The amount of any deposit paid
• Trade-in allowance
• Dealer delivery charges
• The amount paid for any accessories or other equipment added to the vehicle

Accessories include bull bars, air conditioning, tow bars, window tinting, and so on. More substantive equipment, such as a tipper fitted to a cab-chassis vehicle, is also included.

If the purchaser has negotiated a discount such as a trade or fleet discount, or the vehicle is not subject to GST, the dutiable value is the negotiated price (the worked example in the PDF notes negotiated price including GST and not reduced for any trade-in allowance when illustrating duty).

Market value (non arm’s length)

In any other case (non arm’s length transactions), the dutiable value is whichever is the greater of:

• The vehicle’s market value at the date of the transaction, or
• The vehicle’s market value at the date of transfer

Where the transaction is not at arm’s length, duty is calculated on market value, not on the sale price.

Market value is the price at which the motor vehicle, including accessories and any other equipment fitted to the vehicle, might reasonably be sold on the open market. It must also include GST, if applicable.

The statement also covers declarations (purchaser and seller), audits, false declarations, exemptions (referring to form F-SD-004), and where duty is paid (Motor Vehicle Registry at registration or transfer).

Federal — luxury car tax (LCT)

LCT is a Commonwealth tax. The ATO publishes the law, rulings, and practical guidance on the LCT base and thresholds, for example:
https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/excise-on-alcohol-tobacco-and-fuel/excise-equivalent-goods/luxury-car-tax

For authoritative definitions of luxury car and taxable importation value, use the ATO site and linked legislation rather than this guide alone.