Originally Posted by
Graeme
The full LCT is paid by the purchaser of the new vehicle to the dealer who has to pass it on to the ATO. If some LCT is also payable by a 2nd purchaser of an almost new vehicle then it can only be due to the original purchaser being entitled to a partial rebate, as the full LCT has already been paid. I will check this with the ATO. Also to be considered is the lower primary producer LCT rate on high-clearance 4WD vehicles, implemented as a direct rebate to the purchaser after the full LCT has been paid.
GST is also paid on a new vehicle. If the original purchaser was registered for GST then GST will be 1/11th of the used sale value. If a dealer purchases a used vehicle, the dealer will claim 1/11th of his purchase price as GST regardless of whether the seller was registered for GST or not and will charge GST when he sells the vehicle. If a business purchases a used vehicle and the seller is registered for GST (eg a dealer), the purchasing business can claim the GST component.
This probably has little bearing on the OP's decision making but it did have a big impact on my buying a new vehicle as apposed to a near-new vehicle privately, as mine is primarily for business use, and for primary production use at that.