Vehicle licence duty (Dealers)

Dealers are required to pay a vehicle licence duty on any new and imported vehicles.

The dutiable value of a new vehicle is the price fixed (list price) by the manufacturer, as the retail selling price and for each optional feature in or of the vehicle.

Optional features include:

• transmission in a vehicle (for example, automatic)
• any kind of engine in a vehicle (for example, a V8 engine)
• or any other feature in or of a vehicle prescribed by the regulations, that is not a standard feature of a vehicle of that make and model.

The dutiable value should not include other features or accessories that are not defined as optional features, including but not limited to:

• window tinting
• sound system speakers
• mag wheels
• paint
• rear spoilers
• fabric
• rust protection.

As a dealer, you may be exempt from paying vehicle licence duty if the vehicle has been licensed for the sole purpose of:

• selling or re-selling the vehicle in the ordinary course of business
• demonstrating the vehicle to prospective purchasers.
• using the vehicle as a service demonstrator vehicle.
• vehicle loaned to a charitable organisation to be used solely for providing assistance to underprivileged or disadvantaged persons.
• vehicle loaned to a school (within the meaning given in the School Education Act 1999) to be used solely for student driver training.
• vehicle loaned to an individual solely for a philanthropic purpose approved by the Commissioner of State Revenue.

While the dealer holds the licence, the vehicle must not be used for any purpose other than the purposes above.

If the use of the vehicle changes, you must notify Revenue WA within one month after the day on which use of the vehicle changed by submitting either a completed:

• Vehicle Duty Form – Dealer’s Declaration (FDA37)
• Vehicle Duty Form – Change of Use (FDA34)