You may be able to claim a refund of:
- Goods and services tax (GST) included in the price of all motor vehicles you purchase from registered vehicle dealers in Australia for both private and official use
- Luxury car tax (LCT) you paid on all new cars and on cars less than two years old if the value of the car is more than the LCT threshold amount.
Customs duty is not included in the Indirect tax concession scheme (ITCS). The Department of Home AffairsExternal Link deals with customs duty.
Privileged individuals may not be able to claim GST (and LCT if applicable) included in the price of an imported vehicle they purchase from a motor vehicle dealer in Australia for either official or personal use.
Privileged individuals who purchase an imported vehicle from a dealer's showroom stock can't claim the customs duty included in the price of the vehicle, regardless of entitlements under the ITCS.
- Imported vehicle entitlement table and related information
To apply to purchase a vehicle under privilege, complete the following steps:
- Check your ITCS entitlements package.
- Complete the Application for the purchase of a motor vehicle under privilege – your vehicle dealer will also need to complete some details on this form.
- Send the completed form to the Protocol Branch of DFAT for approval.
Once you have approval, you can purchase the vehicle.
If you are a privileged individual and you purchase a vehicle from a registered dealer or import a second-hand car, GST is included in the vehicle's price. You may also pay LCT if the date of the car’s local manufacture or date of entry for home consumption was less than two years earlier.
You will not pay GST if you purchase the second-hand vehicle from an individual or organisation that is not registered for GST.
Whether you can obtain a refund of the GST and LCT under the ITCS will depend on your entitlement package.
If you are a privileged individual and you finance a vehicle using a lease, the periodic lease payments to the finance company must include GST.
Whether you can obtain a refund of the GST included in the lease payment under the ITCS depends on your entitlement package.
If you choose to purchase the vehicle at the end of the lease, the sale is subject to GST. You may be able to obtain a refund of this amount of GST depending on your entitlement package.
Not all privileged individuals can claim refunds of amounts equal to GST and any LCT included in the price of an imported vehicle they purchased in Australia. Whether you can obtain a refund of the GST and LCT under the ITCS will depend on your entitlement package.
Next step:You may be able to make a claim for the GST or LCT paid on vehicles.