Duty exemptions – transfer of a motor vehicle to a beneficiary
Key items for noting:
- Changes to requirements for exemption from duty for the transfer of a motor vehicle to a beneficiary so that obtaining probate is no longer a prerequisite where the notice is given by / application is made by an executor.
- Opportunity to claim reimbursement for duty paid on transfers between 1 July 2016 and 7 May 2017 inclusive.
As the result of representations made by the Society’s Elder and Succession Law Committee, the Tasmanian government has made legislative amendment to restore original policy intent and reduce the burden of proof required to be eligible for an exemption from duty for the transfer of a motor vehicle to the beneficiary of a deceased estate or person entitled under an intestacy. The updated duties guideline ‘Motor Vehicle Transfer to a Beneficiary – Deceased Estates’ can be found here (also available at www.sro.tas.gov.au under the Guidelines Index).
In correspondence to the Law Society the Hon Peter Gutwein MP advised:
As this matter was raised last year, […] the Government’s intention is to provide, on application, ex gratia payments to taxpayers that have incurred and paid duty on the transfer of a motor vehicle as a part of a deceased estate between 1 July 2016 and 7 May 2017 inclusive.
For those that have paid duty, rather than pursue the exemption requirements, I will consider requests for reimbursement through ex gratia assistance. They will need to write a brief request to me enclosing:
- A statutory declaration
- Proof of payment (receipt)