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.