Luxury car tax

Luxury car tax (LCT) is a tax imposed on luxury cars. A luxury car is a car with a GST-inclusive value above the LCT threshold. You must pay LCT when you sell or import a luxury car. You must pay LCT as well as any goods and services tax (GST) payable.

What you need to know

Luxury car tax overview

Working out when LCT applies

Selling a luxury car

How to work out the LCT amount

Registering, reporting and paying

Calculators, rates and forms

Forms and instructions

In detail

Guides

Determinations and legislation

Application for luxury car tax refund - entities not registered for GST

Use this form if you are not registered for GST and are claiming a refund of luxury car tax (LCT).

Application for luxury car tax refund - for primary producers and tourism operators

If you are an eligible primary producer or tourism operator, you can claim a luxury car tax refund by completing this application form. (NAT 72601).

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.

Luxury car tax - how to complete your activity statement

Instructions for completing the luxury car tax section of your activity statement. NAT 7391.

Luxury car tax

Explains how to meet your luxury car tax (LCT) obligations.

GST and LCT on cars you buy - people with disabilities

Helps you to work out if you are eligible to buy or lease a car, or buy car parts GST-free.

GST and LCT on cars - for primary producers and tourism operators

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.

Guide to self-assessment for indirect taxes

A guide to the self-assessment changes for indirect tax laws as a result of recommendations 19, 21 and 42 from the Board of Taxation review of the goods and services tax (GST) administration.

Luxury car tax legislation

Links to luxury car tax legislation on the ATO Legal database.

Self-assessment for indirect taxes - overview

An overview of self-assessment changes for indirect tax laws which take effect from 1 July 2012.

How to work out the LCT amount

You apply LCT to the value of a luxury car above the LCT threshold, less GST. If some LCT has previously been paid on the car you may be able to take this into account.

Luxury car tax

Explains how to meet your luxury car tax (LCT) obligations.

GST and LCT on cars you buy - people with disabilities

Helps you to work out if you are eligible to buy or lease a car, or buy car parts GST-free.

GST and LCT on cars - for primary producers and tourism operators

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.

Application for luxury car tax refund - entities not registered for GST

Use this form if you are not registered for GST and are claiming a refund of luxury car tax (LCT).

Application for luxury car tax refund - for primary producers and tourism operators

If you are an eligible primary producer or tourism operator, you can claim a luxury car tax refund by completing this application form. (NAT 72601).

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

Guide to self-assessment for indirect taxes

A guide to the self-assessment changes for indirect tax laws as a result of recommendations 19, 21 and 42 from the Board of Taxation review of the goods and services tax (GST) administration.

How to work out the LCT amount

You apply LCT to the value of a luxury car above the LCT threshold, less GST. If some LCT has previously been paid on the car you may be able to take this into account.

Luxury car tax - how to complete your activity statement

Instructions for completing the luxury car tax section of your activity statement. NAT 7391.

Luxury car tax legislation

Links to luxury car tax legislation on the ATO Legal database.

Luxury car tax overview

Find out when you are liable to pay luxury car tax, how much to pay and how to pay.

Registering, reporting and paying

You can register for LCT at the same time you register for GST. You account for LCT when completing your activity statement for the tax period that applies for GST.

Self-assessment for indirect taxes - overview

An overview of self-assessment changes for indirect tax laws which take effect from 1 July 2012.

Selling a luxury car

If you are registered or required to be registered for GST and sell a luxury car in the course of your business the sale will be subject to LCT. The LCT value of a luxury care you sell includes the price of additional accessories, modifications and treatments made to the car.

Working out when LCT applies

A luxury car is a car with a GST-inclusive value above the LCT threshold. Generally you only need to pay LCT when you sell or import a luxury car.

Luxury car tax overview

Find out when you are liable to pay luxury car tax, how much to pay and how to pay.

Registering, reporting and paying

You can register for LCT at the same time you register for GST. You account for LCT when completing your activity statement for the tax period that applies for GST.

Selling a luxury car

Working out when LCT applies

A luxury car is a car with a GST-inclusive value above the LCT threshold. Generally you only need to pay LCT when you sell or import a luxury car.