Show download pdf controls
  • Importing a luxury car

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

    • You quote your ABN.
    • 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 4External Link of the Customs Tariff Act 1995).
    • The car is covered in items 10, 11, 15, 18, 21 or 24 in Schedule 4External Link of the Customs Tariff Act 1995.
    • The car is reimported in an unaltered condition provided the importer either manufactured, owned, imported or acquired the car, then exported the car from Australia.

    See also:

    Last modified: 08 Jan 2016QC 22098