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This ruling explains the application of the exemptions afforded by ss. 231(1) and 231(2)(a) of the Duties Act 2000. This ruling should be read in conjunction with our ruling on change of use provisions (DA-035).

Issue date: February 2006 

This ruling is in the process of being updated to take into account the exemption for service demonstrator vehicles that commenced on 1 July 2019. In the meantime you can continue to rely on its  content.