Application for luxury car tax credit - entities not registered for GST

Use this form if you are not registered for GST and are claiming a luxury car tax (LCT) credit. If you are registered for GST, make an adjustment on your business activity statement (BAS).

Download Application for luxury car tax credit - entities not registered for GST (NAT 73043, PDF, 180 KB)This link will download a file.

Claim a credit

You are entitled to claim a LCT credit if all of the following apply:

• You have a credit entitlement.
• You are not registered or required to be registered for GST.
• Neither you or anyone else has made a claim in relation to this credit and you have not already passed the tax on to another person.
• You are lodging this credit claim within four years of the date you purchased or imported the luxury car you are claiming for.
• You have kept documentary evidence to support your credit claim
  • This evidence must be kept for five years in a readable form.
  • You must provide your original documentary evidence to support your claim with this application and it will be returned to you after your application has been processed.
   
• You have made a claim for credit on the approved form.

Credit entitlement

You may be eligible for a credit if you either:

• overpaid LCT on a purchase of a luxury car
• paid LCT on the purchase or importation of a luxury car which you could have quoted for, except you were not registered for GST purposes at the time.

If you are unsure if you are entitled to a LCT credit, contact us.

See also

• Contact us