Application for luxury car tax refund – for primary producers and tourism operators

When to use this form

Use this form to claim a refund of luxury car tax (LCT) on an eligible vehicle, being a 4-wheel drive or all-wheel drive, and is:

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

You must be a GST-registered primary producer or tourism operator to be eligible for this luxury car tax refund.

When submitting your completed application form, you need to include:

• a copy of the tax invoice for the car and evidence of LCT paid. If you're not identified as the purchaser on the sales contract or invoice, you need to include an explanation of how you have borne the cost of the LCT and your relationship to the purchaser
• evidence of the primary production or tourism operator activity you undertake.

The records you provide need to demonstrate that you are carrying on a business, rather than a hobby or a form of recreation.

This may include:

• commercial sales contracts or invoices for goods sold
• licences and permits, such as a forest operator's licence or agricultural chemical user permit
• compliance with government registration, livestock identification and movement requirements, or authority to carry out the relevant tourism activity.

Refunds must be claimed within 4 years of the date you purchased or imported the luxury car.

The application form

The Application for luxury car tax refund – for primary producers and tourism operators form is designed to be completed on a desktop or laptop computer (not on a mobile device such as a smartphone or tablet). You'll need to use Adobe ReaderExternal Link software to view the form.

Because this is an electronic form, you can type your answers straight into the boxes provided. Some questions will only be displayed if we need you to answer them.

How to get the form

Double-clicking the form won't open it. The form will not load on a mobile device, tablet or within a browser.

To complete the form, you must save it to your desktop computer or laptop (with the latest version of Adobe Acrobat installed) by following these steps:

1. To download, right click on Application for luxury car tax refund – for primary producers and tourism operators (NAT 72601, PDF 1.34MBThis link will download a file.
2. Select Save target as (or a similar option depending on your internet browser) to save it to your computer.
3. To open your saved form, right click on the PDF file in the folder it was saved in, select Open with then select Adobe Acrobat Reader DC.
4. Enable Protected View and JavaScript if prompted before filling in the form. If they are not enabled, additional questions will not be displayed and the form will be incomplete.
5. Once it's complete, save it using the Save form button at the end of the form.

Note: Update your default app for PDF file types to Adobe Acrobat Reader DC to open all PDF files with Adobe Acrobat.

Help completing the return form

Follow these instructions to help you complete the Application for luxury car tax refund – for primary producers and tourism operators form.

Applicant details

Provide the legal name of the person or business applying for a refund.

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.

It's not compulsory to provide your Australian business number (ABN), however it will help us to process your application promptly.

If you operate your business as a trust, enter the ABN of the trustee in its capacity as trustee for the trust.

Provide your business address, postal address and contact details.

The refund can only be paid into an account held by:

• the entity
• the entity and another entity
• the entity's registered tax or BAS agent
• a legal practitioner as trustee or executor for the entity.

GST Registration

You must be registered for GST to claim a refund of luxury car tax using the form. If you aren't registered for GST, you may be able to claim an LCT credit.

Business Type

Only primary producers and tourism operators can apply for an LCT refund using this form.

Indicate whether your business is a primary producer or tourism operator.

Primary producers can only claim an LCT refund for one eligible car per financial year.

Tourism operators can claim an LCT refund on all eligible cars.

Car details

If the car is leased you are not entitled to an LCT refund.

You can only claim a refund of luxury car tax for cars that are 4-wheel drive (4WD) or all- wheel drive (AWD), and are either:

• a passenger car (MA category) with a ground clearance of at least 175mm
• an off-road passenger vehicle (MC category).

You will need to provide the following details for the eligible vehicles:

• make and model of the car
• vehicle identification number (VIN) or Chassis number
• details from your tax invoice including:
  • ABN of the dealer you purchased the car from
  • the date the car was purchased
  • the contract price of the car, including GST
  • the amount of LCT paid.

If you are a tourism operator claiming for more than one car, you can add further car details by clicking the 'Add car' button.

You must provide a copy of the tax invoice for each car and evidence of LCT paid.

You must also provide evidence of your primary production or tourism operator activity with your form.

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 application through Online services for business, 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 application form, make sure you have completed all the mandatory sections.

Keep a copy of your completed form for your records. Lodge the form and copies of your tax invoices with evidence of LCT paid and your primary production or tourism operator activity through:

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

AUSTRALIAN TAXATION OFFICE
PO BOX 1032
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 attachments.
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 attachments.
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, see Luxury car tax credits and refunds or contact us.