The Diplomatic Corps must pay GST on all motor vehicles purchased, for both private and official use, from registered vehicle dealers in Australia. Luxury car tax (LCT) is also payable on all new cars and on cars under two years old where the value of the car exceeds the threshold amount of $57,180 (for the 2009-10 financial year). LCT is calculated at the rate of 33% of the value of the vehicle that exceeds the threshold amount.
Customs duty is treated separately by the Australian Customs Service (Customs) and does not fall within the scope of the Indirect Tax Concession Scheme (ITCS).
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