If you are a licensed motor car trader (LMCT) (or their agent) and you change the use of a motor vehicle registered in your name (as a LMCT) from “solely/primarily for the purpose of sale/demonstration” to another purpose (such as customer loan car or service vehicle), you must:

  1. Notify us of the change in use by lodging an application form,
  2. Pay the appropriate amount of duty.

You must do this within 14 days of the change of use. Motor vehicles include heavy trailers.


Gather required information

The following information is needed to complete the Change of Use of Motor Vehicle Notice Duties (Form 51), but refer to the form for specific instructions:

  • LMCT number, name of registered operator, ABN, and contact details,
  • Vehicle registration, model, make, body type, and
  • Date of change of use, and the vehicle’s dutiable value at that time



Complete the form

This application form can be completed:

  • On screen, printed and signed, or
  • Downloaded as a PDF, printed, completed and signed

Either way, the form must be signed by the LMCT (or agent) prior to lodgement. If completing by hand, please use block letters in blue or black ballpoint pen.


Lodge form and pay duty

You must lodge your form and pay duty within 14 days of the change of use or penalties may apply. You must pay your duty by cheque, made payable to State Revenue Office Victoria.

Please mail your form and cheque together to:

State Revenue Office
GPO Box 1641
VIC 3001


State Revenue Office
DX 260090