Apply for a licensed motor car trader duty refund

Background information

A licensed motor car trader (LMCT) can request a duty refund in certain circumstances.

Step 1: Identify the refund

Identify the refund type that applies to your circumstances and prepare the required documents. 

Refunds may apply to eligible LMCTs when:

• trading stock and demonstrator vehicles are transferred between LMCTs
• duty is exempt on LMCT interstate stock
• they charge the correct duty to the purchaser but overpay duty to VicRoads
• they overcharge duty to the purchaser and pay the overcharged amount to VicRoads
• a sale is cancelled
• the incorrect vehicle is registered by the LMCT (transferred in error)
• duty is paid twice.

Trading stock or demonstrator vehicles transferred between LMCTs

Provide:

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

Duty exempt LMCT interstate stock

Provide:

• a letter requesting an exemption/refund under Section 232 of the Duties Act 2000
• a copy of your interstate motor trader licence
• a copy of the contract of sale or tax invoice for the acquisition of the vehicle
• evidence that the application relates to carrying out your licensed business.

Correct duty charged but overpaid to VicRoads

Provide:

• a letter requesting the refund that states the registration, reason and amount of the refund
• a copy of the signed contract showing duty charged to the purchaser.

Duty overcharged and paid to VicRoads

Provide:

• a letter requesting the refund that states the registration, reason and amount of the refund
• a copy of the whole contract 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.

Cancelled sale after duty paid

Provide:

• a letter requesting the refund that states 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
  • the motor vehicle duty is to be refunded to your dealership.

Incorrect vehicle registered

Provide a letter requesting the refund that states the registration, reason and amount of the refund.

Payment made twice

Provide:

• a letter requesting the refund stating the registration, reason and amount of the refund
• copies of payments made to VicRoads, if available.

Step 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

returns@sro.vic.gov.au

Next steps

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

If we confirm your refund, VicRoads will issue the refund by cheque. This may take several weeks.