Motor vehicle change of use provisions
This ruling has been replaced by DA-035v2 to take into account new rates of duty on a statement of change of use.
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. The rate of motor vehicle duty referred to in this ruling, DA-035, only applies until 30 June 2019.
Issue date: February 2006