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  • Application for luxury car tax credit - entities not registered for GST

    Use this form if you are 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).

    Download Application for luxury car tax credit - entities not registered for GST (NAT 73043, PDF, 180 KB)This link will download a file.

    Claim a credit

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

    • You have a credit entitlement.
    • You are 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 have not already passed the tax on to another person.
    • You are lodging this credit claim within four years of the date you purchased or imported the luxury car you are claiming for.
    • You have kept documentary evidence to support your credit claim
      • This evidence must be kept for five years in a readable form.
      • You must provide your original documentary evidence to support your claim with this application and it will be returned to you after your application has been processed.
    • You have made a claim for credit on the approved 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.

    If you are unsure if you are entitled to a LCT credit, contact us.

    See also

    Last modified: 19 Jan 2017QC 22077