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.

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

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

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

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

Enquiries

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

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

Enquiries

Operating address: 24 Knuckey Street
Darwin
Northern Territory 0800
Mailing address: GPO BOX 9990
Darwin, Northern Territory 0801
Phone: 13 72 26

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

Enquiries

Operating address: Suncorp Plaza
Opposite King George Square
Brisbane City
Queensland 4000
Mailing address: GPO BOX 9990
Brisbane, Queensland 4001
Phone: 13 72 26

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

Enquiries

Operating address: 88 Grenfell Street
Adelaide
South Australia 5000
Mailing address: GPO BOX 9990
Adelaide, South Australia 5001
Phone: 13 72 26

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

Enquiries

Operating address: 200 Collins Street
Hobart
Tasmania 7000
Mailing address: GPO BOX 9990
Hobart, Tasmania 7001
Phone: 13 72 26

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

Enquiries

Operating address: Collins Square
747 Collins Street
Docklands
Victoria 3008
Mailing address: GPO BOX 9990
Melbourne, Victoria 3001
Phone: 13 72 26