Registration for Luxury Car Tax - Australian Government


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 two years old or less.

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 two 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).

Service type


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 2020-21 is:

  • $77 565 (fuel-efficient vehicles)
  • $68 740 (all other vehicles).

If your vehicle meets this threshold, you will need to pay 33% for the LCT.


Fees Details for this service in table format.

Task Type Business Structure Description
Apply Application All

Fees will vary depending on your circumstances. Please consult the Contact Officer for more information.

Act(s) name

A New Tax System (Luxury Car Tax) Act 1999 Australian Government

Regulation(s) name

A New Tax System (Luxury Car Tax) Regulations 2019 Australian Government

Administering agency

Australian Taxation Office

Contact details

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

Please use these contact details for help or more information:

Business Enquiries

Australian Taxation Office

Phone: 13 28 66
Website: Australian Taxation Office (Opens in new window)