Registration for Luxury Car Tax - Australian Government

Description

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. You may also need to be registered for the Luxury Car Tax (LCT) if you are a public institution and you purchase a luxury car locally that is a work of art or collectors piece and is only for public display. 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.

You can apply online via the business portal, though your registered tax agent or Business Activity Statement agent, by phone or by lodging the Add a New Business Account Form via the ATO Online Publication Ordering Service for Business (Business Login Portal).

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 2017-18 is:

  • $75 526 (fuel-efficient vehicles)
  • $64 094 (all other vehicles).
If your vehicle meets this threshold, you will need to pay 33% for the LCT.

Please consult the Contact Officer for more information regarding eligibility requirements.

Administering agency

Australian Taxation Office

People, Systems and Services Group

Business Reporting and Registrations

Contact details

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Phone: 13 72 26

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Phone: 13 72 26

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Phone: 13 72 26

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Phone: 13 72 26

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Phone: 13 72 26

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Phone: 13 72 26

Contact Email, Phone and Address Details for this service in simple two column table format, header then data.

Enquiries

Business Reporting and Registrations

People, Systems and Services Group

Australian Taxation Office

Phone: 13 72 26