• Luxury car tax rate and thresholds

    Luxury car tax rate

    Cars with a luxury car tax (LCT) value over the LCT threshold attract an LCT rate of 33%.

    For LCT rates before 3 October 2008, refer to Luxury car tax rate – previous years

    Luxury car tax thresholds

    The following table lists the LCT thresholds for the relevant financial year – the financial year the car was imported, acquired or sold.

    If you buy a car with a GST-inclusive value above these LCT thresholds, you must pay LCT. In general, the value of a car includes the value of any parts, accessories or attachments you supplied, or imported, at the same time as the car.

    LCT thresholds

    Financial year

    Fuel-efficient vehicles

    Other vehicles

    2016-17

    $75,526

    $64,132

    2015–16

    $75,375

    $63,184

    2014–15

    $75,375

    $61,884

    2013–14

    $75,375

    $60,316

    2012–13

    $75,375

    $59,133

    2011–12

    $75,375

    $57,466

    2010–11

    $75,375

    $57,466

    2009–10

    $75,000

    $57,180

    See also:

    Last modified: 27 May 2016QC 38161