Luxury car tax

During 2010-11 we collected $483 million in luxury car tax, including $2 million raised through our active compliance activities.

Revenue has been maintained to within 3% of that expected, based on state and territory registration information over a number of years. This gap aligns to our projected outcomes and provides assurance that compliance with the law is generally high.

The Full Federal Court's decision in Dreamtech International Pty Ltd v Commissioner of Taxation 2010 confirmed the Commissioner's application of the luxury car tax law.

Taxpayers continue to access information products via our website. For example, our updated Guide to luxury car tax was accessed 84,642 times. In June 2011 we issued a new luxury car tax determination (LCTD2011/18) setting the thresholds for the luxury car tax and fuel-efficient vehicles for 2011-12. These were unchanged from 2009-10.

During the year the Australian National Audit Office conducted a performance audit of our administration of luxury car tax. The report was tabled in June 2011.

    Last modified: 31 Oct 2011QC 28036