Guide to luxury car tax

The LCT rate

The rate of LCT that applies can vary depending on the following:

• when the car was ordered
• when the car was delivered
• the type of car (for example, if it is fuel efficient)
• if the purchaser of the car is a primary producer or tourism operator.

The following table outlines how to work out the rate of LCT for motor vehicle dealers and importers.

Type of car	Cars delivered or imported before 1 July 2008	Cars delivered or imported on or after 1 July 2008 and before 3 October 2008	Cars delivered or imported after 3 October 2008
Fuel-efficient cars under $75,375	25% LCT applies	33% LCT applies or 25% for cars contracted before 7.30pm AEST on 13 May 2008.	LCT doesn't apply.
Cars over the LCT threshold (including GST) and fuel-efficient cars $75,375 or over	25% LCT applies	33% LCT applies or 25% for cars contracted before 7.30pm AEST on 13 May 2008.	33% LCT applies or 25% for cars contracted before 7.30pm AEST on 13 May 2008.
Cars subject to LCT purchased by primary producers	25% LCT applies	33% LCT applies or 25% for cars contracted before 7.30pm AEST on 13 May 2008. Primary producers can claim a refund of LCT from us of up to $3,000 on an eligible car.	33% LCT applies or 25% for cars contracted before 7.30pm AEST on 13 May 2008. Primary producers can claim a refund of LCT from us of up to $3,000 on an eligible car.
Cars subject to LCT purchased by tourism operators	25% LCT applies	33% LCT applies or 25% for cars contracted before 7.30pm AEST on 13 May 2008. Tourism operators can claim a refund of LCT from us of up to $3,000 on eligible cars.	33% LCT applies or 25% for cars contracted before 7.30pm AEST on 13 May 2008. Tourism operators can claim a refund of LCT from us of up to $3,000 on eligible cars.

Luxury car tax - home

Sections within How to work out the LCT amount

• The LCT rate
• Working out the LCT on a sale
• Working out the LCT on an import
• Cars that LCT has already been paid on