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Special LCT conditions for primary producers

Check conditions on where primary producers can claim refunds on luxury car tax they have paid.

Last updated 22 August 2025

Primary producers registered for GST can claim a refund of luxury car tax (LCT) they have paid on one eligible vehicle per financial year. The refund can be up to a maximum of $10,000. It must be claimed within 4 years of becoming entitled to it.

An eligible vehicle is a four-wheel drive or all-wheel drive, which is either:

  • a 'passenger car' with a ground clearance of at least 175mm
  • an 'off-road passenger' vehicle.

For LCT purposes, a primary producer is an individual, partnership, trust or company carrying on a primary production business, including:

For more information on primary production, refer to TR 97/11 Income tax: am I carrying on a business of primary production?

For more information, see:

 

QC42317