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Edited version of your written advice
Authorisation Number: 1051188379178
Date of advice: 8 March 2017
Ruling
Subject: Luxury car tax
Question
The ruling concerned whether a vehicle with modifications met the definition of a luxury car for the purposes of section 25-1 of the A New Tax System (Luxury Car Tax) Act 1999 (LCT Act).
The Commissioner ruled that the vehicle with modifications did not meet the definition of a luxury car under LCT Act.
This ruling applies for the following periods:
2016-17 income year
The scheme commences on:
1 July 2016
Relevant legislative provisions
A New Tax System (Luxury Car Tax) Act 1999 section 5-5
A New Tax System (Luxury Car Tax) Act 1999 section 25-1
A New Tax System (Luxury Car Tax) Act 1999 section 27-1
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