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Luxury car tax

Learn about paying luxury car tax (LCT) – a tax on cars that have a GST-inclusive value above the LCT threshold.

A brief summary of how luxury car tax (LCT) works and who has to pay it.

If you operate a business that sells luxury cars you need to be registered for GST and LCT.

Information on when luxury car tax (LCT) applies.

Information on when luxury car tax (LCT) doesn't apply.

Explains the method of calculating the amount of luxury car tax (LCT) you need to pay.

Avoiding common errors and compliance issues with your luxury car tax (LCT) claim.

You need to report and pay luxury car tax (LCT) on time to avoid interest and penalties.

What to do if you've overpaid or underpaid luxury car tax (LCT).

Detailed information about luxury car tax.