You will may be granted this exemption if you are an auctioneer, car hire operator or financier and meet the exemption conditions. The conditions for exemption are:
- Auctioneer - the sale of vehicles does not constitute a significant part of your business.
- Car hire operator - the hire or sale of vehicles does not constitute a significant part of your business and that your vehicles are sold directly to a licensed dealer.
- Financier - repossessed vehicles are sold directly to licensed dealers.
Please consult the Contact Officer for more information.