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  • When LCT doesn't apply

    LCT doesn't apply:

    • where the recipient has quoted an ABN in the approved format
    • where the car was manufactured in Australia more than two years before the sale
    • where the car was imported more than two years before the sale
    • to a car exported as a GST-free export
    • to a car that is (or is intended to be) registered for use as an emergency vehicle such as an ambulance, firefighting vehicle, police vehicle, or search and rescue vehicle
    • to a motor home or campervan, or a commercial vehicle designed mainly for carrying goods and not passengers
    • to modifications for people with a disability
    • to the LCT value that LCT has already been paid on
    • when an endorsed public institution (museum, gallery or library that is registered for GST and endorsed as a deductible gift recipient) either
      • imports a car that is a work of art or collectors piece for the sole purpose of public display
      • sells a car that was purchased as a work of art or collectors piece for the sole purpose of public display to another endorsed public institution that also intends to use that car solely for public display.

    Certification for emergency vehicles

    If you supply an emergency vehicle, you must get a statement, in the format shown below, from the purchaser certifying that the vehicle will only be used as an emergency vehicle.

    A New Tax System (Luxury Car Tax) Regulations 2000

    Certification to the Commissioner of Taxation

    Acquisition of emergency vehicle

    I hereby certify that this vehicle is a prescribed emergency vehicle to be used for emergency purposes and is not subject to luxury car tax.

    Description of vehicle:

    Emergency purpose of vehicle:

    Date of acquisition:

    Name of authorised person making this statement:

    Name of entity or organisation:



    End of example
    Last modified: 10 Mar 2017QC 22099