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.
LCT doesn't apply to a sale or import where the recipient quotes their ABN, the luxury car is more than two years old, the luxury car is exported as a GST free export under GST law, or to modifications for people with a disability.
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