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Last updated 29 October 2023

The luxury car tax (LCT) gap population is made up of:

  • businesses required to register and lodge returns for LCT and goods and services tax (GST)
  • a small number of private luxury car importers, typically individuals purchasing cars for private usage.

The LCT gap forms a part of our overall tax performance program. Find out more about the concept of tax gaps and the latest gaps available.