If you import a luxury car into Australia, it's subject to luxury car tax (LCT) unless any of the following apply:
- You quote your ABN. You can only do this in very specific circumstances.
- LCT has already been paid on the car – for example, you take the car overseas and later return with it to Australia.
- You are an endorsed public institution (museum, gallery or library that is registered for GST and endorsed as a deductible gift recipient) that imported the car for the sole purpose of public display – see item 7 in Schedule 4 of the Customs Tariff Act 1995External Link.
- The car is covered in items 10, 11, 15, 18, 21 or 24 in Schedule 4 of the Customs Tariff Act 1995External Link.
- The car is reimported in an unaltered condition provided the importer either manufactured, owned, imported or acquired the car, prior to the car being exported from Australia.
- The car is reimported on or after 1 January 2019 after being serviced, repaired or refurbished overseas and ownership of the car has not changed between being exported and reimported.
- If you have paid LCT on a refurbished vehicle re-imported after 1 January 2019, contact the Department of Home AffairsExternal Link for a refund.
See also
If you import a luxury car into Australia, the car is subject to LCT if you don’t quote your ABN.