Motor Vehicle Duty Rates 2013-14

Duties are administered by the State Revenue Office pursuant to the Duties Act 2000 (the Act). The Act creates and charges duties on a number of identified transactions. The Act is divided into chapters which impose duty on different transactions. Duty is collected through either the lodgement of documents evidencing the transfer or returns.\r\n\r\nThis file contains rates of duty for vehicles transferred on or after 1 July 2013 and before 1 July 2014. The file contains the following fields: Dutiable value range, Passenger (new) rates, Non-passenger (new) rates and Used rate.

本税项由州税务局（State Revenue Office）依照《2000年印花税法案》（Duties Act 2000，下称《法案》）进行征管。《法案》针对若干明确列明的交易设立并征收税项，按章节分别针对不同交易设定税项征收规则。税项可通过提交转让证明文件或纳税申报表完成缴纳。

本数据集包含2013年7月1日起至2014年7月1日止期间内转让的车辆的税率标准。本数据集包含以下字段：应税价值区间（Dutiable value range）、全新乘用车税率（Passenger (new) rates）、全新非乘用车税率（Non-passenger (new) rates）以及二手车税率（Used rate）。