Motor vehicle taxes (TC 51)

Latest release
Australian System of Government Finance Statistics: Concepts, Sources and Methods
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Reference period
2015
A1A.431.

Motor vehicle taxes (TC 51) consists of taxes levied on the use of motor vehicles or permission to use motor vehicles, whether paid by households or enterprises. These levies are treated as taxes rather than regulatory fees because of the significant amount of revenue they generate. This category is further classified into:

  • stamp duty on vehicle registration (TC 511);
  • road transport and maintenance taxes (TC 512);
  • heavy vehicle registration fees and taxes (TC 513);
  • other vehicle registration fees and taxes (TC 514); and
  • motor vehicle taxes not elsewhere classified (TC 519).

Excludes: Taxes on third party insurance (classified to TC 452 Third party insurance taxes); taxes on motor vehicles as property or net wealth; tolls for the use of roads, bridges and tunnels.

Stamp duty on vehicle registration (TC 511)

A1A.432.

Stamp duty on vehicle registration (TC 511) consists of stamp duties imposed on motor vehicle registration and transfer.

Road transport and maintenance taxes (TC 512)

A1A.433.

Road transport and maintenance taxes (TC 512) consists of taxes levied on the carriage of goods and passengers by road including taxes collected specifically for road maintenance. These taxes are often assessed on the basis of weight of vehicle using the road.

Heavy vehicle registration fees and taxes (TC 513)

A1A.434.

Heavy vehicle registration fees and taxes (TC 513) consists of motor vehicle registration, transfer and number plate fees for vehicles with a gross vehicle mass greater than 4.5 tonnes.

Other vehicle registration fees and taxes (TC 514)

A1A.435.

Other vehicle registration fees and taxes (TC 514) consists of motor vehicle registration, transfer and number plate fees for vehicles other than those with a gross vehicle mass greater than 4.5 tonnes.

Excludes: Heavy vehicle registration fees and taxes (classified to heavy vehicle registration fees and taxes (TC 515)).

Motor vehicle taxes not elsewhere classified (TC 519)

A1A.436.

Motor vehicle taxes not elsewhere classified (TC 519) consists of motor vehicle taxes that cannot be classified to stamp duty on vehicle registration (TC 511), road transport and maintenance taxes (TC 512), heavy vehicle registration fees and taxes (TC 513) or other vehicle registration fees and taxes (TC 514).