{
  "version": "2026-08-27",
  "scope_note": "Light vehicles bought by consumers: passenger cars, utes/vans and motorcycles. Heavy vehicles over 4.5 tonnes are deliberately not modelled — see specs/OVERVIEW.md.",
  "jurisdictions": {
    "NSW": {
      "name": "New South Wales",
      "office": "Revenue NSW",
      "schedule": "current motor vehicle duty rates",
      "as_at": "2026-08-27",
      "source_url": "https://www.revenue.nsw.gov.au/taxes-duties-levies-royalties/motor-vehicle-duty",
      "available": true,
      "model": "nsw",
      "rounding": "ceil100",
      "threshold": 45000,
      "rate_per_100_below": 3,
      "base_at_threshold": 1350,
      "rate_per_100_above": 5,
      "flat_rate_per_100": 3,
      "flat_rate_types": ["motorcycle"],
      "flat_rate_note": "Motorcycles, buses seating more than nine, hearses and vehicles for people with a disability are charged $3 per $100 at any value."
    },
    "VIC": {
      "name": "Victoria",
      "office": "State Revenue Office Victoria",
      "schedule": "rates from 1 July 2026",
      "as_at": "2026-08-27",
      "source_url": "https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/motor-vehicle-duty-current-rates",
      "available": true,
      "model": "vic",
      "rounding": "ceil200",
      "$comment": "Whole-of-value: the SRO states 'multiply the relevant duty rate by the dutiable value', with the value rounded up to the nearest $200. Bands select the rate; they are not marginal.",
      "passenger_bands": [
        {"max": 80809, "rate_per_200": 8.40},
        {"max": 100000, "rate_per_200": 10.40},
        {"max": 150000, "rate_per_200": 14.00},
        {"max": null, "rate_per_200": 18.00}
      ],
      "non_passenger_new_rate_per_200": 5.40,
      "non_passenger_used_rate_per_200": 8.40,
      "green_note": "Green passenger cars and primary producer passenger cars are charged $8.40 per $200 at any value. This calculator does not model that concession.",
      "green_source_url": "https://www.sro.vic.gov.au/about-us/rates-and-statistics/current-rates/motor-vehicle-duty-current-rates"
    },
    "QLD": {
      "name": "Queensland",
      "office": "Queensland Revenue Office",
      "schedule": "vehicle registration duty, contracts from 1 July 2018",
      "as_at": "2026-08-27",
      "source_url": "https://www.qld.gov.au/transport/registration/fees/duty/rates",
      "available": true,
      "model": "qld",
      "rounding": "ceil100",
      "needs_cylinders": true,
      "tier_threshold": 100000,
      "$comment": "Marginal: the lower rate applies to the first $100,000 and the higher rate to the excess.",
      "classes": {
        "electric": {"label": "Hybrid or electric", "below": 2.00, "above": 4.00},
        "c1_4": {"label": "1 to 4 cylinders (or 2 rotors, or steam)", "below": 3.00, "above": 5.00},
        "c5_6": {"label": "5 or 6 cylinders (or 3 rotors)", "below": 3.50, "above": 5.50},
        "c7": {"label": "7 or more cylinders", "below": 4.00, "above": 6.00}
      }
    },
    "WA": {
      "name": "Western Australia",
      "office": "RevenueWA",
      "schedule": "current vehicle licence duty",
      "as_at": "2026-08-27",
      "source_url": "https://www.wa.gov.au/organisation/department-of-treasury-and-finance/vehicle-licence-duty",
      "available": true,
      "model": "wa",
      "$comment": "Sliding scale applied to the WHOLE dutiable value. Between $25,000 and $50,000 the percentage itself slides: R = 2.75 + ((value - 25000) / 6666.66), rounded to 2dp.",
      "low_threshold": 25000,
      "high_threshold": 50000,
      "rate_below_percent": 2.75,
      "rate_above_percent": 6.5,
      "slide_base": 2.75,
      "slide_divisor": 6666.66,
      "worked_example": {"value": 35000, "rate_percent": 4.25, "duty": 1487.50}
    },
    "SA": {
      "name": "South Australia",
      "office": "RevenueSA",
      "schedule": "current stamp duty on vehicles",
      "as_at": "2026-08-27",
      "source_url": "https://revenuesa.sa.gov.au/stamp-duty-vehicles/rates",
      "available": true,
      "verification": "human-confirmed",
      "model": "sa",
      "rounding": "ceil100",
      "min_duty": 5,
      "non_commercial": [
        {"min": 0, "max": 1000, "base": 0, "rate_per_100": 1, "over": 0},
        {"min": 1000, "max": 2000, "base": 10, "rate_per_100": 2, "over": 1000},
        {"min": 2000, "max": 3000, "base": 30, "rate_per_100": 3, "over": 2000},
        {"min": 3000, "max": null, "base": 60, "rate_per_100": 4, "over": 3000}
      ],
      "commercial": [
        {"min": 0, "max": 1000, "base": 0, "rate_per_100": 1, "over": 0},
        {"min": 1000, "max": 2000, "base": 10, "rate_per_100": 2, "over": 1000},
        {"min": 2000, "max": null, "base": 30, "rate_per_100": 3, "over": 2000}
      ]
    },
    "TAS": {
      "name": "Tasmania",
      "office": "State Revenue Office Tasmania",
      "schedule": "current motor vehicle duty",
      "as_at": "2026-08-27",
      "source_url": "https://www.sro.tas.gov.au/motor-vehicle-duty/rates-of-duty",
      "available": true,
      "model": "tas",
      "rounding": "ceil100",
      "min_duty": 20,
      "$comment": "Passenger: whole-of-value below $35,000 and above $40,000; the $35,000–$40,000 band alone is marginal.",
      "passenger": {
        "flat_under": 600,
        "flat_under_duty": 20,
        "low_max": 35000,
        "low_rate_per_100": 3,
        "mid_max": 40000,
        "mid_base": 1050,
        "mid_rate_per_100": 11,
        "high_rate_per_100": 4
      },
      "other_rate_per_100": 3,
      "other_note": "Utilities, panel vans, motorcycles and other commercial vehicles up to 4.5 tonnes are charged $3 per $100, minimum $20."
    },
    "ACT": {
      "name": "Australian Capital Territory",
      "office": "ACT Revenue Office",
      "schedule": "registrations from 1 September 2025 to 31 January 2027",
      "as_at": "2026-08-27",
      "source_url": "https://www.revenue.act.gov.au/motor-vehicle-duty",
      "available": true,
      "model": "act",
      "rounding": "ceil100",
      "needs_emissions": true,
      "t1": 45000,
      "t2": 80000,
      "$comment": "Marginal above each threshold. Used vehicles: only zero-emissions keeps its own rate; every other used vehicle is charged at the C rate.",
      "emissions_bands": [
        {"key": "aaa", "label": "Zero emissions (electric)", "co2": "0 g/km"},
        {"key": "aa", "label": "Very low (1–65 g/km)", "co2": "1–65 g/km"},
        {"key": "a", "label": "Low (66–130 g/km)", "co2": "66–130 g/km"},
        {"key": "b", "label": "Medium (131–175 g/km)", "co2": "131–175 g/km"},
        {"key": "c", "label": "High (176–220 g/km)", "co2": "176–220 g/km"},
        {"key": "d", "label": "Very high (221+ g/km)", "co2": "221 g/km and over"}
      ],
      "light": {
        "aaa": {"r1": 2.50, "b2": 1125, "r2": 4.00, "b3": 2525, "r3": 8.00},
        "aa": {"r1": 2.67, "b2": 1201.50, "r2": 4.41, "b3": 2745, "r3": 8.00},
        "a": {"r1": 2.84, "b2": 1278, "r2": 4.81, "b3": 2961.50, "r3": 8.00},
        "b": {"r1": 3.00, "b2": 1350, "r2": 5.22, "b3": 3177, "r3": 8.00},
        "c": {"r1": 3.17, "b2": 1426.50, "r2": 5.62, "b3": 3393.50, "r3": 8.00},
        "d": {"r1": 4.53, "b2": 2038.50, "r2": 7.81, "b3": 4772, "r3": 8.00}
      },
      "motorcycle": {
        "new": {"aaa": 2.50, "other": 3.00},
        "used": {"aaa": 2.50, "other": 3.17}
      }
    },
    "NT": {
      "name": "Northern Territory",
      "office": "Territory Revenue Office",
      "schedule": "Stamp Duty Act 1978, Schedule 1 clause 5",
      "as_at": "2026-08-27",
      "source_url": "https://nt.gov.au/driving/rego/getting-an-nt-registration/register-or-transfer-your-vehicle",
      "legislation_url": "https://legislation.nt.gov.au/en/Legislation/STAMP-DUTY-ACT-1978",
      "available": true,
      "model": "flat",
      "rounding": "ceil100",
      "rate_per_100": 3,
      "$comment": "Verified from the Act itself: 'The duty payable on a motor vehicle certificate of registration is $3 for every $100 or fractional part of $100 of the dutiable value of the motor vehicle.'"
    }
  }
}