Apply for a licensed motor car trader (LMCT) duty refund

A licensed motor car trader (LMCT) can request a duty refund in certain circumstances, such as overpayment, sale cancellation, incorrect registration or double payments.

1. Identify the refund

   Identify the refund relevant to your circumstances and use the corresponding information to prepare your application. Refunds may apply to eligible LMCTs when:

   • Trading stock and demonstrator vehicles are transferred from one LMCT to another LMCT.
   • Duty is exempted on LMCT interstate stock.
   • LMCT charges correct duty to purchaser but overpays duty to VicRoads.
   • LMCT overcharges duty to purchaser and pays duty to VicRoads.
   • Cancelled sale - customer no longer wants the vehicle and LMCT has paid duty to VicRoads.
   • Incorrect vehicle registered by LMCT (transferred in error).
   • Payment is made twice by an LMCT.

   Trading stock and demonstrator vehicles are transferred from one LMCT to another LMCT

   The applicant must confirm in writing that the stock is trading stock. You need to provide a:

   • Letter requesting the refund which states the registration, reason and amount of refund.

   Please go to Step 2.

   Duty is exempted on LMCT interstate stock

   The applicant must provide:

   • A letter requesting the refund which states the registration, reason and amount of refund.
   • Interstate LMCT number.

   Please go to Step 2.

   LMCT charges correct duty to purchaser but overpays duty to VicRoads

   The applicant LMCT must provide a:

   • Letter requesting the refund and stating the registration, reason and amount of the refund.
   • Copy of the signed contract showing duty charged to the purchaser.

   Please go to Step 2.

   LMCT overcharges duty to purchaser and pays duty to VicRoads

   The applicant LMCT must provide a:

   • Letter requesting the refund and stating the registration, reason and amount of the refund.
   • Copy of the signed contract showing duty charged to the purchaser.
   • Letter of authorisation from the purchaser stating that duty can be paid to the LMCT.

   Please go to Step 2.

   Cancelled sale - customer no longer wants the vehicle and LMCT has paid duty to VicRoads

   The applicant must provide a:

   • Letter requesting the refund stating the registration, reason and amount of the refund.
   • Copy of the signed contract showing duty charged to the purchaser.
   • Letter of authorisation from the customer stating that the deal has been cancelled and duty can be paid to the LMCT.

   Please go to Step 2.

   Incorrect vehicle registered by LMCT (transferred in error)

   The applicant LMCT must provide a:

   • Letter requesting the refund stating the registration, reason and amount of the refund.

   Please go to Step 2.

   Payment made twice by LMCT

   The applicant LMCT must provide a:

   • Letter requesting the refund stating the registration, reason and amount of the refund.
   • Copy of payments made to VicRoads, if available.

   Please go to Step 2.

2. Lodge your refund request

   Mail your refund request and any supporting documents to:

   State Revenue Office 
   GPO Box 1641
   Melbourne VIC 3001

   or

   State Revenue Office
   DX 260090
   Melbourne

Next Steps

If you are not entitled to a refund or we require more information, we will contact you.

If we confirm your refund, you will receive a cheque from VicRoads, which may take several weeks.