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  • Importing a luxury car

    If you import a luxury car into Australia, it's subject to luxury car tax (LCT) unless any of the following apply:

    • You quote your ABN. You can only do this in very specific circumstances.
    • LCT has already been paid on the car – for example, you take the car overseas and later return with it to Australia.
    • You are an endorsed public institution (museum, gallery or library that is registered for GST and endorsed as a deductible gift recipient) that imported the car for the sole purpose of public display – see item 7 in Schedule 4 of the Customs Tariff Act 1995External Link.
    • The car is covered in items 10, 11, 15, 18, 21 or 24 in Schedule 4 of the Customs Tariff Act 1995External Link.
    • The car is reimported in an unaltered condition provided the importer either manufactured, owned, imported or acquired the car, prior to the car being exported from Australia.
    • The car is reimported on or after 1 January 2019 after being serviced, repaired or refurbished overseas and ownership of the car has not changed between being exported and reimported.  

    See also:

    Last modified: 01 Oct 2019QC 22098