You may apply for 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 available where the vehicle being registered (or transferred) is trading stock or demonstrator vehicles that are acquired and used solely for purposes associated with:
- resale of trading stock in the normal course of the dealer's business
- demonstrating the vehicle to prospective purchasers.