17.a. Can embassies, consulates, international organisations, diplomatic and consular staff purchase vehicles GST and LCT free?
Non-interpretative - other references (see TR 92/14External Link - Income tax: taxation privileges and immunities of prescribed International Organisations and their staff).
No. Diplomatic missions, consular posts, international organisations and privileged individuals from these bodies are required to pay GST on all taxable goods and services purchased in Australia. These bodies and individuals are also required to pay LCT on all luxury cars purchased in Australia. This applies to locally manufactured vehicles and imported vehicles.