Motor vehicle duty revenue rulings

Published on 17 December 2019

As a result of changes announced in the Victorian Government's 2019-20 Budget and made by the State Taxation Acts Amendment Act 2019, two of our existing motor vehicle duty revenue rulings relating to licensed motor car traders (LMCTs) have been reissued following a period of public consultation:

• DA-034v2 replaces DA-034 to take into account the exemption from motor vehicle duty on the registration or transfer of a service demonstrator vehicle on or after 1 July 2019.
• DA-035v2 replaces DA-035 to take into account:
  • the exemption from motor vehicle duty on the registration or transfer of a service demonstrator vehicle on or after 1 July 2019, and
  • the change in the rate of motor vehicle duty payable on a statement of change in use of a motor vehicle.