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Application for luxury car tax credit – entities not registered for GST

How to complete the application for a luxury car tax credit.

Last updated 15 July 2025

When to use this form

Use this form if you're not registered for GST and are claiming a luxury car tax (LCT) credit. If you are registered for GST, make an adjustment on your business activity statement (BAS).

Claim a credit

You are entitled to claim an LCT credit if all the following apply:

  • You have a credit entitlement, that is, you paid LCT in the price of the purchased or imported luxury car.
  • You're not registered or required to be registered for GST.
  • Neither you or anyone else has made a claim in relation to this credit and you haven't already passed the tax on to another person.
  • You are lodging this credit claim within 4 years of the date you purchased or imported the luxury car you are claiming a credit for.
  • You have kept documentary evidence to support your credit claim including a tax invoice for each car and evidence of LCT paid.
    • This evidence must be kept for 5 years in a readable form.
    • You must provide a copy of your documentary evidence to support your claim with your form.
  • You've made a claim for credit on the form.

Credit entitlement

You may be eligible for a credit if you either:

  • overpaid LCT on a purchase of a luxury car
  • paid LCT on the purchase or importation of a luxury car which you could have quoted for, except you were not registered for GST purposes at the time.

Contact us if you're unsure if you are entitled to a LCT credit.

The application form

The Application for luxury car tax credit – entities not registered for GST (NAT 73043, PDF, 180KB)This link will download a file is an electronic form. You can type your answers straight into the boxes provided.

Enable Protected View and JavaScript if prompted before filling in the form. This will allow the form to be completed electronically and the dropdown options to display.

Once you’ve completed the form, you can save or print it by selecting the buttons at the end of the form.

Help completing the form

Follow these instructions to help you complete the Application for luxury car tax credit – entities not registered for GST form.

Your details

Provide the legal name of the person or entity applying for the credit.

Provide your business name if it's different to the legal name. A business name is a name registered with the Australian Securities and Investments Commission.

Select your business type, if applicable, and provide your business address and postal address.

Financial institution details must be provided to enable the LCT credit to be paid to you.

LCT credit details

Provide the date that the LCT was paid and select whether it was paid to the supplier or paid to the Department of Home Affairs (Customs).

Indicate the reason why you are claiming an LCT credit.

Provide details for each car that you are claiming an LCT credit.

Attach a copy of the tax invoice for each car and evidence of LCT paid.

You may be required to provide additional information to support your claim.

Declaration

You, or a person who is authorised to act on your behalf (an authorised contact), must complete the declaration. If the applicant is a business, the declaration can only be completed by a primary contact or an authorised contact.

If you lodge this form electronically, your electronic credential will be accepted as your electronic signature.

The form must be signed by the person named in the declaration if it's lodged though online services by someone else on your behalf.

Lodging your application

Before you lodge your form, make sure you have completed all the mandatory sections.

Keep a copy of your completed form for your records. Lodge your form and copies of your tax invoices with evidence of LCT paid through:

  • secure mail in Online services for business
  • practice mail in Online services for agents
  • mail to

AUSTRALIAN TAXATION OFFICE
PO BOX 3524
ALBURY  NSW  2640

Lodge through Online services for business

Using Online services for business to lodge your application is more secure and will be processed faster than if you lodge by mail.

Follow these steps to lodge through secure mail in Online services for business:

  1. Fill in the form.
  2. Save the completed form as a PDF to your computer.
  3. Log in to Online services for business.
  4. Select Communication, then Secure Mail.
  5. Create a New message.
  6. Select View more topics from the Topic list.
  7. Select Excise from the Other topics list.
  8. Select Fuel schemes enquiry from the Subject list.
  9. Attach the form and tax invoices.
  10. Provide your contact details and complete the declaration.
  11. Select Send.

You will receive a receipt number once you've lodged your form.

Tracking the progress of your form

You can track the progress of your form in Online services for business by selecting Your dealings from the Communication menu.

Lodge through Online services for agents

Follow these steps to lodge through practice mail in Online services for agents:

  1. Select Communication, then Practice mail.
  2. Create a New message.
  3. Select View more topics from the Topic list.
  4. Select Excise from the Other topics list.
  5. Select Other fuel scheme enquiry from the Subject list.
  6. Select I am enquiring on behalf of client from Enquiry type.
  7. Search for and select your client.
  8. Attach the form and tax invoices.
  9. Provide your contact details and complete the declaration.
  10. Select Send.

You'll receive a receipt number once the message has successfully been sent.

Service standards

You can expect a decision on your application within 28 days of us receiving all the necessary information.

If your form is incomplete, we will contact you for more information. If the information we need isn't provided after a reasonable period, we'll ask you to reapply when you can provide it.

Contact us

For more information, visit Luxury car tax credits and refunds or contact us.

QC22077