Used vehicles

Used vehicles are taxed differently from new ones:

• A used car usually keeps its registration, so the buyer pays a transfer fee instead of a new registration.
• In some states its duty is assessed on the price actually paid, not the manufacturer's list price.
• Luxury Car Tax applies only while the car is two years old or less, counted from when it was imported. Even then, the tax on a resale is reduced by LCT already paid on it, which often brings it to zero.

Send these optional fields to get used-vehicle treatment. If you omit them, the vehicle is priced as new.

Field	Where	What it changes
condition: "used"	vehicle / vehicleGeneric	Used-vehicle duty treatment (QLD, WA, VIC) and LCT handling (all states).
cylinders	vehicle / vehicleGeneric	Queensland duty and registration bands. Send it for every combustion-engine vehicle.
firstRegistrationDate	vehicle / vehicleGeneric	Date first registered in Australia. Proves a car is outside the LCT two-year window.
importDate	vehicle / vehicleGeneric	Date imported (entered for home consumption). The LCT two-year clock for an imported car.
manufactureDate	vehicle / vehicleGeneric	Build date. Can show a car is within the LCT window, never that it is outside it.
lctPreviouslyPaid	vehicle / vehicleGeneric	LCT already paid on this car, in cents. Reduces the LCT on the resale.
type: "transfer"	registration	Keep the existing registration: no new registration, CTP or plates; the state transfer fee is added. Implies condition: "used".

All dates must be real calendar dates in YYYY-MM-DD format. An impossible date such as 2024-09-31 returns 400 INVALID_VEHICLE_INPUT.

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Registration transfer

Most used cars are sold registered, and the registration carries over to the buyer. Set registration.type to "transfer":

• Registration, CTP (or TAC in Victoria) and plates are not charged.
• The state's transfer fee is added as an on-road line.
• Stamp duty, LCT and your own lines are priced as normal, with used-vehicle treatment (a transfer is always of a previously registered vehicle).

State	Transfer fee (1 July 2026 – 30 June 2027)	Line description
AU_QLD	$33.65	Vehicle registration transfer fee
AU_WA	$20.50	Vehicle licence transfer fee
AU_VIC	$47.50	Registration transfer fee (private motor vehicle)

These return 400 instead of a quote with a fee missing:

• a transfer in any other state, or dated outside that window (UNSUPPORTED_REGISTRATION_TYPE);
• a transfer of a vehicle marked condition: "new" (INVALID_VEHICLE_INPUT).

termMonths is still required in the request but is ignored.

If the vehicle is unregistered, for example a used import being registered in Australia for the first time, or a car whose registration has lapsed, use the default "new". You'll get a full registration, CTP and plates for termMonths.

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Luxury Car Tax on used vehicles

LCT only matters for cars above the threshold: $80,809, or $91,661 for fuel-efficient vehicles (2026–27). Below it, none of this applies and no extra fields are needed.

1. Is the car within the two-year window? LCT applies to a sale only if the car was imported, or manufactured in Australia, two years or less before the sale. Almost every car is imported, so the clock usually runs from the import date, not the build date. A five-year-old car imported last month is inside the window.

• Send importDate when you know it.
• Otherwise send firstRegistrationDate. A car is always imported before it is first registered, so a first registration more than two years ago proves the car is outside the window.
• A manufactureDate within the last two years proves the car is inside the window. An older build date proves nothing on its own.

2. Has LCT already been paid? If the car is within the window, the LCT on this sale is reduced by LCT already paid on earlier sales or its importation (LCT Act s 5-15(2)). A car first sold new in Australia usually paid more LCT then than its lower resale price attracts now, so its resale LCT is normally $0. Full LCT is due when none was paid before, for example on a dealer import where an ABN was quoted. Send lctPreviouslyPaid, in cents (0 if none).

You send (car above the threshold)	Result
importDate or firstRegistrationDate more than two years before purchaseDate	No LCT.
Within the window + lctPreviouslyPaid	LCT = the LCT on this sale minus lctPreviouslyPaid, never below $0.
Within the window, no lctPreviouslyPaid	400 INVALID_VEHICLE_INPUT asking for it.
No date that proves the car is outside the window	400 INVALID_VEHICLE_INPUT asking for importDate or firstRegistrationDate (or lctPreviouslyPaid).
No condition	Priced as new: full LCT above the threshold.

The engine never guesses here. Either way, a guess can be wrong by thousands of dollars on a contract figure. dutiable values are always LCT-exclusive, and any LCT payable is added as its own line.

The same rules as for new cars decide whether a vehicle is a luxury car at all, and which threshold applies. See States & inputs: utes and goods vans are often exempt, and hybrids need their fuel consumption.

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Stamp duty for used vehicles

State	New vehicle	Used vehicle (condition: "used")
AU_QLD	Duty on the list price; pre-contract discounts and dealer delivery are excluded.	Duty on the price paid: every dutiable line counts, including dealer delivery, warranties and accessories, net of genuine price discounts.
AU_WA	As QLD.	As QLD.
AU_VIC	Passenger tiers. Utes, goods vans, trucks and cab-chassis: $5.40 per $200 at any value.	Passenger cars: same tiers as new. Utes, goods vans, trucks and cab-chassis: $8.40 per $200 at any value (no luxury tiers).
Other states	New-vehicle rules. A used condition is accepted and a warning says used-vehicle duty isn't modelled for that state. LCT handling still applies.

Never send a trade-in as a negative dutiable line. A trade-in is part payment, not a price reduction: duty is charged on the full price, and a trade-in line would understate it. If a used car's market value is higher than its price (a non-arm's-length sale), duty is assessed on market value; send market value as the price.

Body type. van means a goods (panel) van. A people mover seating 8 or fewer is a passenger car in Victoria; send it as passenger.

Queensland duty depends on cylinders for petrol and diesel vehicles: $3 per $100 for 1–4 cylinders, $3.50 for 5–6 and $4 for 7 or more. Hybrids and EVs pay $2 per $100 at any cylinder count. When the dutiable value is over $100,000, a further $2 per $100 applies on the whole value, so EVs pay $4, 1–4 cylinders $5, and so on. This surcharge does not apply to vehicles over 4.5 t GVM: send gvmKg for heavy vehicles. Without cylinders we assume 1–4 and return a warning. For rotary engines, send cylinders as twice the number of rotors.

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🧾 Examples

Used 6-cylinder ute, Queensland, registration transferring

{
  "pricingCode": "AU_QLD",
  "showroomCode": "your-showroom-code",
  "purchaseDate": "2026-10-01",
  "vehicleGeneric": {
    "bodyType": "ute",
    "fuelType": "ICE",
    "cylinders": 6,
    "tareKg": 2150,
    "year": 2021,
    "condition": "used",
    "manufactureDate": "2021-03-31"
  },
  "pricingInputs": {
    "dutiable": [{ "description": "Vehicle price", "value": 5499000 }]
  },
  "registration": { "termMonths": 12, "startDate": "2026-10-01", "type": "transfer" },
  "customer": { "customerType": "consumer", "usageType": "consumer" }
}

On-road lines and totals from the response:

{
  "onRoad": [
    { "description": "Stamp Duty", "value": 192500, "ruleId": "AU_QLD_STAMP_DUTY_FY27" },
    { "description": "Vehicle registration transfer fee", "value": 3365, "ruleId": "AU_QLD_REGISTRATION_TRANSFER_FY27" }
  ],
  "totals": { "dutiable": 5499000, "onRoad": 195865, "driveAway": 5694865 }
}

$54,990 at $3.50 per $100 (6 cylinders) is $1,925.00 duty. Add the $33.65 transfer fee for a drive-away of $56,948.65. The car is below the LCT threshold, so no LCT dates are needed.

Used V8 ute, Victoria, registration transferring

The same shape, with "pricingCode": "AU_VIC", "cylinders": 8, a $94,990 price, "manufactureDate": "2020-11-30", "firstRegistrationDate": "2021-01-15" and "postcode": "3000" in registration:

{
  "onRoad": [
    { "description": "Stamp Duty", "value": 399000, "ruleId": "AU_VIC_STAMP_DUTY_FY27" },
    { "description": "Registration transfer fee (private motor vehicle)", "value": 4750, "ruleId": "AU_VIC_REGISTRATION_TRANSFER_FY27" }
  ],
  "totals": { "dutiable": 9499000, "onRoad": 403750, "driveAway": 9902750 }
}

A used ute pays the flat $8.40 per $200: $3,990.00 duty. It was first registered more than two years ago, so no LCT applies. A passenger car at the same price would pay the $10.40 tier.

Used import, Western Australia, first Australian registration

Built in 2019, imported by the dealer in February 2026 with an ABN quoted (so no LCT was paid at import), and registered in WA for the first time:

{
  "pricingCode": "AU_WA",
  "showroomCode": "your-showroom-code",
  "purchaseDate": "2026-10-01",
  "vehicle": {
    "make": "Toyota",
    "model": "LandCruiser",
    "year": 2019,
    "fuelType": "ICE",
    "bodyType": "suv",
    "cylinders": 8,
    "tareKg": 2740,
    "condition": "used",
    "manufactureDate": "2019-04-30",
    "importDate": "2026-02-20",
    "lctPreviouslyPaid": 0
  },
  "pricingInputs": {
    "dutiable": [{ "description": "Vehicle price", "value": 11999000 }]
  },
  "registration": { "termMonths": 12, "startDate": "2026-10-01", "postcode": "6000" },
  "customer": { "customerType": "consumer", "usageType": "consumer" }
}

{
  "onRoad": [
    { "description": "Luxury Car Tax (LCT)", "value": 1175430, "ruleId": "AU_WA_LCT_FY27" },
    { "description": "Stamp Duty", "value": 856335, "ruleId": "AU_WA_STAMP_DUTY_FY27" },
    { "description": "Registration Fee", "value": 60230, "ruleId": "AU_WA_REGISTRATION_FY27" },
    { "description": "Plates", "value": 3200, "ruleId": "AU_WA_REGISTRATION_FY27" },
    { "description": "Vehicle inspection fee (first licensing)", "value": 22540, "ruleId": "AU_WA_VEHICLE_INSPECTION_FY27" },
    { "description": "CTP Fee", "value": 50470, "ruleId": "AU_WA_CTP_FY27" }
  ],
  "totals": { "dutiable": 11999000, "onRoad": 2168205, "driveAway": 14167205 }
}

The car was imported less than two years before the sale and no LCT has been paid on it, so LCT applies in full: $11,754.30 on the amount above the $80,809 threshold. WA duty is 6.5% of the price plus LCT, rounded down to the nearest 5 cents. Because it is being registered for the first time, a full registration, plates and CTP are included, plus the $225.40 inspection an imported or used vehicle must pass before it is first licensed in WA. Outside Perth (postcodes 6000–6199) a warning notes that regional inspection fees are slightly higher.

Had the car been first sold new in Australia with $12,000 of LCT paid, you would send "lctPreviouslyPaid": 1200000. The resale LCT would then be $0, with duty charged on the price alone.

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✅ Checklist for used-vehicle integrations

• Send condition: "used" on every used vehicle, or registration.type: "transfer", which implies it.
• Send cylinders on every combustion-engine vehicle (it matters in Queensland). If your vehicle data has gaps, see States & inputs.
• For anything that could be above the LCT threshold, send firstRegistrationDate (or importDate). If the car is within two years, also send lctPreviouslyPaid.
• Put every amount the customer pays for the vehicle in dutiable, including delivery, accessories and warranties. Never put a trade-in there.
• Use registration.type: "transfer" when the registration carries over; "new" when the vehicle needs registering.
• Read metadata.warnings: every assumption the engine had to make is listed there.