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  • Luxury car tax gap 2017-18

    This information is for historical purposes only. If you require previously published content for past estimates, please email

    In this document, you'll find information about our estimate of the luxury car tax (LCT) gap. This gap forms a part of our overall tax performance program.

    The LCT gap population comprises:

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

    For the 2017–18 financial year, we estimate a net luxury car tax gap of 7.8% or $58 million. In other words, around 92% of the total theoretical tax was paid for that year.

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      Last modified: 11 May 2022QC 69571