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  • Overview

    The luxury car tax (LCT) gap population is made up of:

    • businesses required to register and lodge returns for LCT and goods and services tax (GST)
    • a small number of private luxury car importers, typically individuals purchasing cars for private usage.

    The LCT gap forms a part of our overall tax performance program. Find out more about the concept of tax gaps and the latest gaps available.

      Last modified: 31 Oct 2022QC 64036