You will require this exemption if you operate as a motor vehicle dealer or trader and want to be exempt from paying duty on the registration and transfer of registration of trading stock and demonstrator vehicles. Duty-free transactions are only permitted for:
- resale of trading stock in the normal course of your dealership's business
- vehicles loaned to charities for charitable purposes
- demonstrating vehicles to prospective purchasers.
Please consult the Contact Officer for more information.