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Change of use of motor vehicle

Form reference: Duties-Form-51

Use the online form

Open the Duties-Form-51 form

About this form

Use this form to notify us when a motor vehicle registered in the name of a licensed motor car trader (LMCT):

  • changes from being used solely/primarily for the purpose of sale/demonstration to another use, such as a customer loan vehicle or service vehicle
  • no longer exempt from motor vehicle duty.

We accept submissions from LMCTs and their representatives.

Review the process to lodge a change of use.

You can save the form and return to it later using your tracking code and the answer to your security question. 

After you submit the form, you can download a receipt.

Get these details ready

You will need:

  • LMCT number, name of registered operator, Australian Business Number (ABN) and contact details
  • vehicle registration, model, make, body type
  • date of change of use, and the vehicle’s dutiable value at that time
  • type of vehicle, for example green car, passenger car or another type of motor vehicle.

SmartForm tips

For technical guidance about starting, saving, navigating and submitting the online form, see our SmartForm tips

Updated: 15 September 2026