8.a. What vehicles are subject to luxury car tax?
Non-interpretative - straight application of the law.
Cars with a GST-inclusive value (the luxury car tax value) above the luxury car tax threshold ($57,466 for the 2011-12 financial year) are subject to luxury car tax.
Fuel efficient cars - luxury car tax applies to fuel efficient cars over the fuel efficient car limit, which is $75,375 for the 2011-12 financial year. A fuel efficient car is a car that has a fuel consumption not exceeding 7 litres per 100 kilometres.
(See question 'What vehicles are not subject to luxury car tax?').