Application for luxury car tax refund – for primary producers and tourism operators
How to complete the application for luxury car tax refund.
On this page
When to use this form
Use this form to claim a refund of luxury car tax (LCT) on an eligible vehicle, being a four-wheel drive or all-wheel drive, and is:
- a 'passenger car' with a ground clearance of at least 175mm
- an 'off-road passenger' vehicle.
You must be a GST-registered primary producer or tourism operator to be eligible for this luxury car tax refund.
When submitting your completed application form, you need to include:
- a copy of the invoice for the car, including purchaser information and LCT paid
- 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.
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.
Because this is an electronic form, you can type your answers straight into the boxes provided.
Some questions will only be displayed if we need you to answer them. If you want to see all the questions before filling in the form, use the Print form with all questions button to print a copy.
How to get the form
Double-clicking the form won't open it. The form will not load on a mobile device, tablet or within a browser.
To complete the form, you must save it to your desktop computer or laptop (with the latest version of Adobe Acrobat installed) by following these steps:
Note: Update your default app for PDF file types to Adobe Acrobat Reader DC to open all PDF files with Adobe Acrobat.
You, or a person who is authorised to act on your behalf (an authorised contact), must complete the declaration. If the applicant is an entity, the declaration can only be completed by a primary contact or a person authorised by a primary contact.
If you lodge this application through Online services for business, your electronic credential will be accepted as your electronic signature.
Lodging your application
Before you lodge your application form, make sure you have completed all the relevant sections.
Keep a copy of your completed application for your records and lodge the original by mail to:
Australian Taxation Office
PO Box 3514
ALBURY NSW 2640
You can expect a decision on your application within 28 days of us receiving all the necessary information.
If your application is incomplete, we will contact you for more information. If the information isn't provided after a reasonable period, we'll ask you to reapply when you can provide the information we need.
If you need more information, you can contact us or visit Luxury car tax refunds. Refer to Taxation Ruling TR 97/11 Income tax: am I carrying on a business of primary production? and the Privacy notice – Luxury car tax refund – primary producers and tourism operators.
How to complete the application for luxury car tax refund. Last modified: 30 Nov 2022QC 21455