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.

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: 08 Jan 2016QC 22099