• 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