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
   • the LMCT charges correct duty to purchaser but overpays duty to VicRoads
   • the LMCT overcharges duty to purchaser and pays duty to VicRoads
   • the sale is cancelled — the customer no longer wants the vehicle and the LMCT has paid duty to VicRoads
   • the incorrect vehicle is registered by the 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 LMCT must provide:

   • a letter requesting the refund which specifically states the vehicle/s are to be used as trading stock, the registration, LMCT number and amount of refund.

   Please go to Step 2.

   Duty is exempted on LMCT interstate stock

   The applicant LMCT must provide:

   • a letter specifically requesting an exemption/refund as per Section 232 of the Duties Act
   • a copy of their motor traders licence for the state which they hold the licence
   • a copy of the contract of sale or tax invoice for the acquisition of the vehicle
   • evidence that the application for an exemption/refund is lodged in the course of carrying out the business to which the licence relates.

   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
   • a 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
   • a copy of the whole contact of sale, signed and dated by all parties
   • a signed letter of authorisation from the purchaser, addressed to the SRO, stating that the motor vehicle duty is to be refunded to your dealership.

   Please go to Step 2.

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

   The applicant LMCT must provide:

   • a letter requesting the refund stating the registration, reason and amount of the refund
   • a copy of the signed contract showing duty charged to the purchaser
   • a signed letter of authorisation from the purchaser, addressed to the SRO, stating that:
     • they have received a full refund for the purchase of the vehicle, and
     • the motor vehicle duty is to be refunded to your dealership.

   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
   • copies 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

   or email to

   returns@sro.vic.gov.au

Next Steps

If you are not entitled to a refund or if 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.