How to lodge
To apply for a private ruling about LCT:
- complete and submit a private ruling application form
- provide the supporting information listed below.
To lodge an objection about LCT:
- complete and submit the relevant form
- provide the supporting information listed below.
Check first whether your question is answered in Luxury car tax.
Supporting information
Providing this information up front will reduce delays.
If you've previously given us any of the information listed below, you don't need to resend it.
Information you need to provide for a private ruling or objection about LCT must include details of:
- the car (or cars) that the request relates to, such as
- make and model
- vehicle identification number (VIN)
- when and where it was manufactured
- gross vehicle mass and tare mass
- seating capacity (including driver)
- purchase or sold price
- contract of sale
- import declaration notice
- photographs of the car’s body and internal features
- any modifications carried out on the car, before or after purchase, such as
- extent of the modifications
- whether the modifications are permanent
- the reasons for the modifications (purpose of the car after modifications)
- whether modifications were completed before or after supply of the car
- photographs of the car’s body and dashboard, before and after modification
- seating capacity (including driver), before and after modification
- gross vehicle mass and tare mass, before and after modification
- promotional material for post-modified car.