The purpose of this revenue ruling is to advise the Commissioner's interpretation of the term 'minor incidental purposes' in section 245 of the Duties Act 2008.
It has become apparent during audits on several motor vehicle dealerships, that some dealers have incorrectly claimed an exemption on the grant or transfer of a licence in respect of vehicles used within the dealership. Examples of the vehicles in respect of which vehicle licence duty has not been correctly paid include vehicles used as parts delivery vehicles, courtesy buses or dedicated courtesy/loan vehicles, promotional vehicles, mobile service vehicles and vehicles dedicated for personal use by dealer principals, staff and their family members.
