You 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.