Global summary table — stamp duty by jurisdiction
This page provides a compact cross-jurisdiction summary for Dealer Studio using simple included/excluded outcomes for line items. Discounts covers both revenue authority dutiable value (negotiated discounts / dealer discounts in the base where applicable) and the Discount miscellaneous line: the same Included or Excluded applies to both.
It is implementation guidance, not legal or tax advice. Always confirm current law, rulings, and calculators for the relevant jurisdiction.
Global summary (new vehicle)
Section titled “Global summary (new vehicle)”| Jurisdiction | Dealer fitted accessories | Extended warranty / Service plan / Insurance | Dealer delivery | Discounts |
|---|---|---|---|---|
| NSW | Included | Excluded | Included | Included |
| VIC | Included | Excluded | Included | Included |
| QLD | Included | Excluded | Excluded | Excluded |
| SA | Excluded | Excluded | Excluded | Excluded |
| WA | Excluded | Excluded | Excluded | Excluded |
| TAS | Included | Excluded | Included | Included |
| ACT | Included | Excluded | Included | Included |
| NT | Included | Excluded | Included | Included |
- Paint / colours — In WA only, Colour line items are excluded from the stamp duty base (
SalesContract#stamp_duty_dutiable_contract_line_item?). Other jurisdictions: included when priced on the contract. - Dealer fitted accessories — Stamp duty portion follows Government charges type
Dealer-fitted accessory: included in NSW, VIC, QLD, TAS, ACT, and NT; excluded in WA and SA (manufacturer list price / vehicle licence duty bases). Factory options are not shown in this column; see the accessories guide. - Extended warranty / Service plan / Insurance — One column because Dealer Studio treats Extended warranty, Service plan, and Insurance product the same for stamp duty: excluded in every jurisdiction. Maintenance plan is also excluded from stamp duty and LCT in every jurisdiction (see the accessories guide).
- Dealer delivery — Matches Dealer Studio: excluded from the stamp duty base in WA, SA, and QLD; included elsewhere. (Dealer delivery can still differ for LCT — see the business rules inventory.)
- Legacy accessories with no government charges type are treated as included for stamp duty; set types explicitly for correct splits.
- Discounts — Included where dutiable value turns on amount paid / consideration / sale price (NSW, VIC, ACT, TAS, NT): negotiated discounts belong in the duty picture, and new-vehicle Discount miscellaneous lines default Stamp Duty dutiable (on). Excluded for QLD, SA, and WA (list- or manufacturer-price-led new-vehicle bases): the separate discount line defaults off so it does not double-count. Implemented in
SalesContracts::MiscellaneousItemDefaults,MiscellaneousStep, and contract JSONdefault_miscellaneous_discount_stamp_duty_dutiable. Users can change the checkbox.