FAQ: Are there any exemptions from Luxury Car Tax (LCT)?

Are there any exemptions from Luxury Car Tax (LCT)?

Luxury Car Tax (LCT) only applies to the purchase of cars that meet a set luxury car criteria.

Vehicle purchases that are exempt from LCT include:

  • Cars with a purchase price less than the Luxury Car Tax threshold (including GST and excluding other government fees and charges).
  • Fuel-efficient "green" cars with a purchase price less than fuel-efficient car Luxury Car Tax threshold (including GST and excluding other government fees and charges).
  • Commercial vehicles that are not primarily designed as passenger vehicles.
  • Disabled transport vehicles modified for transporting passengers seated in wheelchairs.