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This ruling provides guidance in determining when a change in the predominant use of a motor vehicle from being trading stock or a demonstrator vehicle has occurred. 

Issue date: February 2006

Note:  The rate of motor vehicle duty referred to in this ruling only applies until 30 June 2019. From 1 July 2019, there are new rates of duty on a statement of change of use. While this ruling is being updated, you can continue to rely on all information within it except for the rate of duty on a statement of change of use. 

2019-20 change of use rates