Declaration for an exemption from luxury car tax - cars used for transporting people with a disability in wheelchairs

If you are an eligible person with a disability and you use a wheelchair, you can present this declaration to your motor vehicle supplier so they do not have to charge you luxury car tax (LCT) on the car. Generally, if you have purchased the car GST-free, you will not be eligible to an exemption from luxury car tax.

You may also use this declaration if you are buying a car that is specifically fitted out for transporting a person with a disability seated in a wheelchair, for example, you are a carer for an eligible person with a disability who uses a wheelchair.

Declaration for an exemption from luxury car tax - cars used for transporting people with a disability in wheelchairs (NAT 3420, PDF, 81KB).

You do not need to send this declaration to the Australian Taxation Office (ATO). This declaration must be kept by your supplier as the authority for supplying the car LCT-free.

For more information: refer to GST and LCT on cars you buy - people with disabilities (NAT 4325) phone us on 13 28 66.