This fact sheet explains the refunds of luxury car tax (LCT) you may be able to claim if you are a primary producer or a tourism operator who is registered for GST, and you have borne the LCT.
Luxury car tax (LCT) of 33% applies to most vehicles over the luxury car tax threshold ($57,180 for the 2009-10 financial year). However, if the car is fuel efficient, LCT will not apply unless the car exceeds the fuel efficient car limit ($75,000 for the 2009-10 financial year). To be fuel efficient, the car must have a fuel consumption of less than seven litres per 100 km.
Most primary producers and tourist operators can claim refunds of 8/33 of the LCT they have borne, up to a maximum of $3,000. 8/33 is the difference between the current LCT rate of 33% and the previous LCT rate of 25%.
Primary producers can claim a refund of up to $3,000 for one eligible car purchased or leased in a financial year.
Tourism operators can claim a refund of up to $3,000 for each eligible car purchased or leased in a financial year.
Primary producers
For luxury car tax purposes, a primary producer is an individual, partnership, trust or company carrying on a primary production business including:
- plant and animal cultivation
- fishing and pearling
- tree farming and felling
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For more information about whether you qualify as a primary producer, refer to:
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Tourism operators
For luxury car tax purposes, you are a tourism operator if both of the following apply:
- you use the car solely for the purpose of carrying on a business, and
- the principal purpose of your business is carrying tourists for tourist activities.
Tourist activities must be either:
- leisure activities, or
- of a touring nature.
A leisure activity includes activities involving a visit by a tourist to a site of:
- scenic beauty
- cultural interest
- environmental interest
- historical interest, or
- recreational interest.
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Tourist activities do not include transporting passengers by:
- taxi or limousine for fares, or
- hire car service.
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If eligible, you can claim a refund by completing an Application for luxury car tax refund - for primary producers and tourism operators (NAT 72601) form.
You cannot claim these refunds on your activity statement or from Customs.
The amount of the refund will be the lesser of:
- 8/33 of the luxury car tax borne, and
- $3,000.
Send your signed and completed form either by:
Australian Taxation Office
PO Box 1032
ALBURY NSW 2640, or
- fax to us on 1300 130 900.
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These refunds may also apply to imported luxury cars where the LCT has been borne by you and paid to Customs.
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For more information on luxury car tax:
- refer to Luxury car tax (NAT 3394)
- visit our website at www.ato.gov.au
- phone 13 28 66 (tax practitioners phone 13 72 86), or
- write to us at PO Box 9935 in your capital city.
If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service on 13 14 50 for help with your call.
If you have a hearing or speech impairment and have access to appropriate TTY or modem equipment, phone 13 36 77. If you do not have TTY or modem equipment, phone the Speech to Speech Relay Service on 1300 555 727.
Last Modified: Wednesday, 21 October 2009
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