FAQ: When is Luxury Car Tax (LCT) paid?

When is Luxury Car Tax (LCT) Paid?

When Luxury Car Tax (LCT) is payable on a vehicle, the LCT will already be included in a dealership's quoted price for that car. Generally, a private buyer would not need to arrange payment of LCT to the Australian Tax Office (ATO) directly as it is collected and paid by the dealership. Private importers of luxury vehicles are an exception.

Primary producers and tourism operators may be able to claim a LCT refund of up to $3000.00 for eligible cars, including four-wheel and all-wheel vehicles. For primary producers this applies to one eligible vehicle per financial year. Tourism operators are able to claim the refund for each eligible vehicle per financial year. LCT is paid as part of the vehicle purchase process and then LCT refunds are later claimed from the ATO.