Does LCT apply to second hand cars?
There are a number of cases where Luxury Car Tax does not apply on vehicle purchases over $57,123:
- if the vehicle was sold or imported prior to 1st July 2000
- if the car is supplied over two years following the local build date or, if imported, the vehicle compliance date.
- if it is an emergency vehicle (eg ambulance etc)
- if it is not GST-free and is specially fitted out for transporting disabled people seated in wheelchairs
- if it is a campervan or motor home
- if it is a commercial vehicle that is not designed for the principal purpose of carrying passengers.
- if the vehicle is supplied by private sale
For more information on Luxury Car Tax, please download the following publication from the ATO - luxury_car_tax2.pdf (378.39 Kb)


 
						
					 
					
					

 
				
				
				
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