Frequently asked questions
Payments and fees |
You can access other Frequently Asked Questions below:
| If the following information does not answer your query then please contact us.
- What concessions am I entitled to on my driver's licence? How do I apply for these?
- What concession am I entitled to on my vehicle licence?
- How do I apply for a vehicle licence concession?
- How much is my vehicle transfer going to cost?
- Where can I find information on Licensing fees and charges?
- How does GST affect vehicle and driver licences?
1. What concessions am I entitled to on my driver's licence? How do I apply for these?
All original applications for a driver's licence concession must be made at a Licensing centre.
You can find out about the different concessions you may be entitled to and how to apply for them in our getting a concession on your driver's licence section.
2. Am I entitled to any concessions on my vehicle licence?
Please see the vehicle concession section for more information.
3. How do I apply for a vehicle licence concession?
You will need to fill in one of the forms listed below and present this or post it to your nearest Licensing centre or agent.
Concessional Trailer Licence (MR188)
Occupational Concessional Licence (MR189)
Motor Vehicle Licence Application for Concession (MR171)
These forms can also be obtained at a Licensing centre or agent.
See the vehicle concession section for more information.
4. How much is my vehicle transfer going to cost?
You are required to pay vehicle licence duty and a standard recording fee. The amount of vehicle licence duty you pay is based on the dutiable value of the car you are purchasing. You can calculate your vehicle transfer fee by using our Vehicle licence duty calculator.
We have a section devoted to fees and charges and how you can pay any money you owe to us. Please see the Payments and fees section.
6. How does GST affect vehicle and driver licences?
1. What is the GST?
The Goods and Services Tax (GST) is a 10% tax on the supply of most goods and services from 1 July 2000.
2. Will I pay GST on my vehicle licence?
Yes. But only the Compulsory Third Party Motor Vehicle Personal Injury Insurance part of your licence is subject to the GST.
This 'Compulsory Third Party' Insurance policy includes 10% stamp duty. GST is not charged on this.
The Licence Fee and Recording Fee are both GST-free.
3. Does the GST apply to any other vehicle or driver's licence fees?
Yes. Both vehicle inspection fees and additional driving test fees (should you not pass your first test) are subject to the GST.
The Third Party Insurance component of Temporary Permits also attracts GST.
All other vehicle and driver's licence fees are currently GST-free.
4. If I cancel my vehicle licence, can I get a refund of some of the GST that I paid on the Compulsory Third Party Insurance premium?
Yes. You are eligible for a refund of the unused part of the Compulsory Third Party Insurance premium, which includes the GST amount relating to the same period.
5. If I pay for a vehicle inspection or additional driving test and don't use the service can I get a refund?
Yes, you are eligible for a refund that will include the GST.
6. When I bought my new car the purchase price included the GST. Do I have to include the GST amount in the market value and do I have to pay vehicle licence duty on the GST amount?
Yes, vehicle licence Duty is calculated on the total purchase price including GST.
This means that when you declare the market value of your vehicle for licence transfer purposes, you must state the total price that you paid for the vehicle, including any GST. Stamp duty will then be calculated on the total, GST inclusive, amount.
7. Do I have to pay the GST on vehicle licence duty?
No. Stamp Duty is GST-free.
8. If the licence is for a business vehicle, can input tax credits be claimed on the GST paid on the Compulsory Third Party Insurance premium?
Yes. However the entitlement to claim ITC on the TPI premium applies only if the vehicle expiry date is on or after 30 June 2003.
9. Can input tax credits be claimed on the GST paid on both vehicle inspection and additional driving test fees?
Yes. GST registered businesses that hold a valid tax invoice can claim input tax credits on both of these services. In both cases, the receipt issued by Licensing Services is the tax invoice.
10. If I pay for a vehicle inspection or an additional driving test for business purposes and don't use the service can I get a refund?
Yes. You are eligible for a refund that will include the GST. When receiving your refund you will also get a GST adjustment note to enable GST registered businesses to adjust their Business Activity Statement.
11. Who do I talk to, if I need to know more about the GST?
Contact the Australian Taxation Office GST Infoline on 13 28 66, visit their website or contact a professional tax adviser.
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