Government charges on accessories — stamp duty, LCT, and dutiable value
Optional equipment and accessories on a vehicle sale can affect vehicle registration duty (stamp duty) and luxury car tax (LCT). This guide explains how Dealer Studio applies those charges to accessory lines by classification and jurisdiction, and points to official government guidance on dutiable value so you can verify rules that apply to your situation.
These rules are how the product implements calculations — they are not legal advice. Confirm amounts, thresholds, and classifications with the relevant revenue authority or your adviser.
How Dealer Studio classifies accessories
Section titled “How Dealer Studio classifies accessories”Each accessory has a Government charges type (set on the accessory in the Dashboard). That classification controls how the GST-inclusive accessory amount is split into:
- the total price shown on the deal, and
- the portions included in stamp duty and LCT bases where applicable.
Classification uses Government charges type, not product names alone. Prefer setting the correct type on every accessory.
Legacy accessories with no type set
Section titled “Legacy accessories with no type set”If Government charges type has never been set (legacy data), Dealer Studio treats that accessory as included in stamp duty in every state and territory (including WA) and included in LCT. That behaviour differs from choosing Dealer-fitted accessory explicitly in WA, where dealer-fitted amounts are excluded from the stamp-duty portion once the type is set.
Luxury car tax (LCT) — federal
Section titled “Luxury car tax (LCT) — federal”LCT does not vary by state or territory. Only the accessory’s Government charges type matters.
| Government charges type | Included in LCT dutiable total |
|---|---|
| Extended warranty | Yes |
| Factory option | Yes |
| Dealer-fitted accessory | Yes |
| Insurance product | Yes |
| Service plan | No |
| Maintenance plan | No |
| Not set / blank | Yes (default) |
Stamp duty — state and territory
Section titled “Stamp duty — state and territory”Stamp duty rules use the Australian state or territory where the charge applies (for example NSW, VIC, WA). Use the usual abbreviation for that jurisdiction.
Same rule in every jurisdiction
Section titled “Same rule in every jurisdiction”For these Government charges types, every state and territory uses the same rule: the accessory amount is not counted toward the stamp-duty dutiable base for that accessory line.
| Government charges type | Stamp duty (all states and territories) |
|---|---|
| Extended warranty | Excluded |
| Insurance product | Excluded |
| Service plan | Excluded |
Dealer-fitted accessories — Western Australia only
Section titled “Dealer-fitted accessories — Western Australia only”| Government charges type | NSW, VIC, QLD, SA, TAS, ACT, NT | WA |
|---|---|---|
| Dealer-fitted accessory | Included | Excluded |
Western Australia is the only jurisdiction where dealer-fitted accessory amounts are not included in the stamp-duty portion of the split. LCT for those same lines still follows the federal table above (dealer-fitted amounts remain in the LCT base).
Included in stamp duty in every state (including WA)
Section titled “Included in stamp duty in every state (including WA)”| Government charges type | Stamp duty |
|---|---|
| Factory option | Included |
| Maintenance plan | Included |
These types are not in the “excluded everywhere” list, and Maintenance plan is not treated like dealer-fitted, so WA does not remove them from the stamp-duty split on that basis alone.
Summary by jurisdiction
Section titled “Summary by jurisdiction”-
New South Wales, Victoria, Queensland, South Australia, Tasmania, Australian Capital Territory, Northern Territory
For stamp duty on accessories: exclude extended warranties, insurance products, and service plans; include factory options, maintenance plans, and dealer-fitted accessories. -
Western Australia
Same as above, except dealer-fitted accessories are excluded from the stamp-duty portion (factory options and maintenance plans still count toward stamp duty where applicable).
Official references — dutiable value and motor vehicle duty
Section titled “Official references — dutiable value and motor vehicle duty”URLs and publication versions can change; always confirm the current page or PDF on the issuing agency’s website.
Australian Capital Territory — motor vehicle duty (stamp duty)
Section titled “Australian Capital Territory — motor vehicle duty (stamp duty)”ACT Revenue — Dealer Agency Advice DAA005.8, Motor Vehicle Duty (PDF):
https://www.revenue.act.gov.au/__data/assets/pdf_file/0006/2947389/DAA005.8-Motor-Vehicle-Duty.pdf
That guidance summarises components of dutiable value, including (among other things):
Included in the dutiable value
- Any trade-in allowance or deposit paid
- Dealer delivery charges
- Dealer discount (subtract from the base price)
- GST
- LCT
- The value of any accessories or equipment fitted to the vehicle (for example, rust proofing, window tinting, fabric treatment or paint sealant)
- The value of any vehicle additions where a contract or agreement to purchase is in place at the time of registration (for example, air conditioning, bull bars, tow bars, roof racks, alarm systems, audio-visual equipment, GPS, mag wheels, or spoilers)
- The value of any equipment attached to a cab chassis vehicle (for example, trays, tippers or garbage compactors)
Excluded from the dutiable value
- Motor vehicle registration duty
- Registration, transfer or other Access Canberra fees
- Finance charges
- Service or maintenance contracts
- Mechanical warranty or insurance policies
- Premiums for extended warranties, third party insurance, comprehensive or third party property insurance, consumer credit insurance and unemployment insurance
- Any modifications made to the vehicle for a person with a disability (see section 211A of the Act)
Dealer Studio treats dealer discount the same way for statutory dutiable value and for the Discount miscellaneous line: for ACT (and NSW, VIC, TAS, NT), that line defaults Stamp Duty dutiable on new-vehicle contracts. See docs/sales_contract/discounts_and_stamp_duty_by_jurisdiction.md.
New South Wales — motor vehicle duty
Section titled “New South Wales — motor vehicle duty”Revenue NSW — Motor vehicle duty:
https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/motor-vehicle-duty
The page summarises when duty applies (for example registering a new vehicle, transferring registration, or first-time registration of an imported second-hand vehicle in NSW) and how the motor vehicle value is determined.
How duty is calculated
- New vehicles — Duty is calculated on the amount you paid for the vehicle, including GST.
- Used vehicles — Duty is calculated on the sale price or market value, whichever is higher.
The same page publishes tiered rates and a motor vehicle duty calculator; use those for the dollar amount of duty once the dutiable value is known.
Extended warranties and factory rebates
Revenue NSW also states:
- If a dealer gives you a factory rebate after you buy your vehicle, you must still pay duty on the full amount that you paid for the vehicle.
- If you pay extra for an extended warranty on the vehicle, the extra cost won’t be included in its value.
That extended warranty treatment is consistent with how Dealer Studio treats extended warranty accessory lines in the stamp-duty split (see the tables above).
Queensland — vehicle registration duty (stamp duty)
Section titled “Queensland — vehicle registration duty (stamp duty)”Queensland Government (Transport and Main Roads) — About vehicle registration duty:
https://www.qld.gov.au/transport/registration/fees/duty/about#newvehicle
The same page links to public rulings on vehicle registration duty and worked examples (including optional equipment and list price).
Dutiable value
The dutiable value for a:
- New vehicle — the list price plus the price for any optional equipment
- Used vehicle (or a new vehicle without a list price) — the higher of:
- The total amount paid by the purchaser (including any deposit, trade-in allowance, dealer delivery fees, warranties and price of optional equipment), or
- The market value of the vehicle
List price
The list price is the recommended retail price including GST and luxury car tax (LCT). If there is more than one recommended retail price for a vehicle, duty is calculated on the highest amount from the manufacturer, importer or principal distributor in Brisbane.
For new vehicles, optional equipment aligns with priced factory and dealer-fitted accessories on the contract. Queensland often uses list price plus optional equipment rather than negotiated consideration alone; use the page’s examples where that applies. For items such as warranties named in the used-vehicle purchase total, use the linked public rulings when the assessment must match the department’s method exactly.
Tasmania — motor vehicle duty (stamp duty)
Section titled “Tasmania — motor vehicle duty (stamp duty)”State Revenue Office Tasmania — Dutiable value (Motor Vehicle Duty):
https://www.sro.tas.gov.au/motor-vehicle-duty/dutiable-value
The page also points to the Motor vehicle dutiable value guideline for additional detail.
New motor vehicles
The dutiable value of a new motor vehicle (including those purchased with the benefit of a manufacturer’s fleet discount) is the consideration (purchase price) paid for the vehicle.
The purchase price (dutiable value) includes:
- The value of trade-ins
- Amounts paid for accessories fitted and after-market treatments carried out before the sale date
- Dealer delivery fee
- GST
- Luxury car tax
The sale date is deemed to be the date the customer takes delivery of the vehicle.
Used motor vehicles
The dutiable value of a used motor vehicle is the greater of:
- Purchase price (consideration) paid for the vehicle (including the value of any trade-ins), or
- Vehicle market value when the vehicle was acquired or on lodgement of notice of change of beneficial ownership, or
- Vehicle market value at application to register the vehicle
Vehicle purchased at auction
Where a vehicle is purchased at auction, the total purchase price is taken as the dutiable value of the vehicle.
The purchase price is the total amount paid by the purchaser to the auction house, including any fees charged by the auction house (such as buyer’s premium or similar fee, credit card fee, delivery fee and so on).
Western Australia — vehicle licence duty
Section titled “Western Australia — vehicle licence duty”Government of Western Australia — Department of Treasury and Finance — Vehicle licence duty:
https://www.wa.gov.au/organisation/department-of-treasury-and-finance/vehicle-licence-duty
New vehicles
The dutiable value is the retail selling price in Western Australia set by the manufacturer. This includes the optional features of a particular type of transmission (such as automatic or manual) or engine size (such as 1.8L or 2.0L).
To be a new vehicle, it must be of a class prescribed in the Duties Regulations 2008. That includes motor vehicles and motorcycles, but does not include heavy vehicles (with a gross vehicle mass of more than 4.5 tonnes or accommodating more than 9 passengers).
To be a new vehicle, the vehicle must not have been used, or must have only been used for the purpose of selling it in the ordinary course of business, for demonstration purposes, for certain charitable purposes, or for minor incidental purposes.
A new vehicle that is used for the purpose of selling it in the ordinary course of business, for demonstration purposes, or for certain charitable purposes must be used for more than two months before it can be treated as a used vehicle. That limits short demonstrator licensing followed by a transfer where duty might otherwise be paid on a lower dutiable value.
A vehicle used as a static demonstration display only (remaining in the showroom and not actually driven) is considered to have never been used, regardless of how long it remains on display. It would be sold as a new vehicle and duty would be calculated on the recommended retail selling price.
Delivery and order fees
If the manufacturer includes a delivery fee or order fee in the fixed price of a vehicle (including an electric vehicle), it forms part of the dutiable value. Charges made by a third party (such as a dealer) that are added to the price fixed by the manufacturer do not form part of the dutiable value.
That distinction between manufacturer-fixed price components and dealer-added charges aligns with treating many dealer-fitted accessory amounts separately from the WA vehicle licence duty base in Dealer Studio’s accessory rules (see the dealer-fitted table above).
Northern Territory — stamp duty and motor vehicles
Section titled “Northern Territory — stamp duty and motor vehicles”Northern Territory Department of Treasury and Finance — Territory Revenue Office, Information Statement I-SD-005, Stamp Duty and Motor Vehicles (PDF):
https://treasury.nt.gov.au/pms/tro/information/I-SD-005.pdf
The PDF states it is informational, does not constitute a ruling, and was last updated October 2011 — confirm current rates and policy with the Territory Revenue Office if material to an assessment.
Rate of duty
Duty is calculated at a rate of $3.00 per $100 or part thereof on the dutiable value of the vehicle.
What is the dutiable value?
Depending on the circumstances, stamp duty is calculated on either the sale price or the market value (as described in the statement).
Sale price (arm’s length transactions)
In the case of an arm’s length transaction the dutiable value is the sale price of the vehicle, including accessories and any GST payable. An arm’s length sale and purchase is described as a transaction made in good faith between parties with independent interests (for example between a dealer and a member of the public); typically the parties are not related and do not have business connections.
The sale price is the total amount paid by the purchaser including:
- The amount of any deposit paid
- Trade-in allowance
- Dealer delivery charges
- The amount paid for any accessories or other equipment added to the vehicle
Accessories include bull bars, air conditioning, tow bars, window tinting, and so on. More substantive equipment, such as a tipper fitted to a cab-chassis vehicle, is also included.
If the purchaser has negotiated a discount such as a trade or fleet discount, or the vehicle is not subject to GST, the dutiable value is the negotiated price (the worked example in the PDF notes negotiated price including GST and not reduced for any trade-in allowance when illustrating duty).
Market value (non arm’s length)
In any other case (non arm’s length transactions), the dutiable value is whichever is the greater of:
- The vehicle’s market value at the date of the transaction, or
- The vehicle’s market value at the date of transfer
Where the transaction is not at arm’s length, duty is calculated on market value, not on the sale price.
Market value is the price at which the motor vehicle, including accessories and any other equipment fitted to the vehicle, might reasonably be sold on the open market. It must also include GST, if applicable.
The statement also covers declarations (purchaser and seller), audits, false declarations, exemptions (referring to form F-SD-004), and where duty is paid (Motor Vehicle Registry at registration or transfer).
Federal — luxury car tax (LCT)
Section titled “Federal — luxury car tax (LCT)”LCT is a Commonwealth tax. The ATO publishes the law, rulings, and practical guidance on the LCT base and thresholds, for example:
https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/excise-on-alcohol-tobacco-and-fuel/excise-equivalent-goods/luxury-car-tax
For authoritative definitions of luxury car and taxable importation value, use the ATO site and linked legislation rather than this guide alone.
API and integrations
Section titled “API and integrations”To calculate government charges programmatically (including optional accessory IDs), see the Calculate Government Charges endpoint in the public API reference. Getting Started describes authentication and API keys; access requires the relevant permission for that endpoint.
Related documentation
Section titled “Related documentation”- Accessories feature overview (implementation and database details): docs/accessories/overview.md
- Sales contract rules inventory: docs/sales_contract/business_rules_inventory.md
Canonical source: this file — denza-docs/src/content/docs/government-charges/accessory-stamp-duty-and-lct.md. The same content is available in-repo via symlink at docs/accessories/stamp_duty_and_lct_by_state.md (for links from other internal docs). Public URLs:
- Government charges — stamp duty, LCT, and dutiable value
- Government charges — dutiable value (same content; alternate URL)
Edit this file only.