Registration for Luxury Car Tax - Australian Government

Service summary

You will need to apply for this registration if you intend to import luxury cars over the threshold from outside Australia (regardless if you will be using or commercially selling the vehicles), or sell a car in Australia that is above the threshold.

The LCT only applies if the vehicle is 2 years old or less. The current rate for this tax is at a 33% rate.

Car value is calculated including any parts, accessories or attachments you purchase or import at the same time as the purchase of the vehicle. The LCT will only apply if the vehicle is 2 years old or less.

Please consult the Contact Officer for more information.

Service type

Licence

A licence defines the need to obtain recognition / certification and registration to undertake a certain business activity.

Eligibility requirements

The LCT threshold (GST included) for 2016-17 is:

  • $75 526 (fuel-efficient vehicles)
  • $64 132 (all other vehicles).
If your vehicle meets this threshold, you will need to pay 33% for the LCT.

Forms

 Resources
Apply Luxury Car Tax Opens in a new browser window

Administering agency

Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations

Contact details

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations

Operating address:
Woden Service Centre, Penrhyn House
6 Bowes Street
Woden
Australian Capital Territory 2606
Mailing address:
GPO BOX 9990
Canberra, Australian Capital Territory 2601

Phone:

13 72 26

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations

Operating address:
Shop 1
32 Martin Place
Sydney
New South Wales 2000
Mailing address:
GPO BOX 9990
Sydney, Western Australia 2001

Phone:

13 72 26

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations

Operating address:
24 Knuckey Street
Darwin
Northern Territory 0800
Mailing address:
GPO BOX 9990
Darwin, Northern Territory 0801

Phone:

13 72 26

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations

Operating address:
Suncorp Plaza
Opposite King George Square
Brisbane City
Queensland 4000
Mailing address:
GPO BOX 9990
Brisbane, Queensland 4001

Phone:

13 72 26

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations

Operating address:
88 Grenfell Street
Adelaide
South Australia 5000
Mailing address:
GPO BOX 9990
Adelaide, South Australia 5001

Phone:

13 72 26

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations

Operating address:
200 Collins Street
Hobart
Tasmania 7000
Mailing address:
GPO BOX 9990
Hobart, Tasmania 7001

Phone:

13 72 26

Enquiries
Australian Taxation Office
People, Systems and Services Group
Business Reporting and Registrations

Operating address:
Collins Square
747 Collins Street
Docklands
Victoria 3008
Mailing address:
GPO BOX 9990
Melbourne, Victoria 3001

Phone:

13 72 26

Supporting information

Disclaimer

The information contained on the Australian Business Licence and Information Service (ABLIS) web site, or via packages or other sources is intended for general guidance only.

To the full extent permitted by law, the Federal, State, Territory and Local Governments make no representations or warranties (expressed or implied) in relation to the information, including its accuracy, currency or completeness.

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To the full extent permitted by law the Federal, State, Territory and Local Governments, their employees and agents do not accept any liability for any reason, including without limitation, liability in negligence, to any person for the general information which is provided herein, or in respect of anything, including the consequences of anything done, or not done, by any such person in whole or partial reliance upon the information.