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  • Application for luxury car tax refund – for primary producers and tourism operators

    You must be a GST-registered primary producer or tourism operator to be eligible for this luxury car tax refund.

    Before you complete an Application for luxury car tax refund – for primary producers and tourism operators form, read Luxury car tax refunds.

    The application form

    The Application for luxury car tax refund – for primary producers and tourism operators form is designed to be completed on a desktop or laptop computer (not on a mobile device such as a smartphone or tablet). You'll need to use Adobe ReaderExternal Link software to view the form.

    When submitting your completed application form, you need to include:

    • a copy of the invoice for the car, including purchaser information and paid LCT
    • evidence of the primary production or tourism activity you undertake.

    The records you provide need to demonstrate that you are carrying on a business, rather than a hobby or a form of recreation. This may include:

    • commercial sales contracts or invoices for goods sold
    • licences and permits, such as a forest operator's licence or agricultural chemical user permit
    • compliance with Government registration, livestock identification and movement requirements, or authority to undertake the relevant tourism activity

    See also

    Next steps

    Last modified: 23 Jun 2021QC 21455