8.c. What vehicles are not subject to luxury car tax?

Non-interpretative - straight application of the law.

Luxury car tax does not apply to a vehicle above the luxury car tax threshold if:

  • It was sold by retail in Australia before 1 July 2000.
  • It was imported into Australia before 1 July 2000 and nobody was entitled to quote for sales tax purposes.
  • There was an application to own use (AOU) of the vehicle before 1 July 2000 for sales tax purposes, and a special credit under section 16 of the A New Tax System (Goods and Services Tax Transition) Act 1999 (GST Transition Act) does not apply.
  • The date of the supply of the car is more than 2 years after the date of the car's local manufacture or date of entry for home consumption.
  • It is a prescribed emergency vehicle.
  • It is not GST-free and is specially fitted out for transporting people with a disability seated in wheelchairs.
  • It is a motor home or campervan.
  • It is a commercial vehicle that is not designed for the principal purpose of carrying passengers.
  • It is a fuel efficient vehicle which has a price less than the fuel efficient car limit of $75,375.

Luxury car tax does not apply to the private sale of a luxury car.

    Last modified: 07 Jun 2012QC 16411