Luxury Car Tax does not apply to your car finance when you buy a car above the LCT threshold if:
* it was sold by a retail sale in Australia before 1 July 2000
* it was imported into Australia before 1 July 2000 and nobody was entitled to quote for
sales tax purposes
* there was an application to own use (AOU) of the car before 1 July 2000 for sales tax
purposes, and a special credit under section 16 of the GST Transition Act does not apply
* the date of the supply of the car is more than two years after the date of the car’s local
manufacture or date of entry for home consumption
* it is a prescribed emergency vehicle
* it is not GST-free and is specially fitted out for transporting disabled people seated in
wheelchairs
* it is a motor home or campervan, or
* it is a commercial vehicle that is not designed for the principal purpose of carrying
passengers
* LCT does not apply to a private sale of a luxury car
What is a commercial vehicle?
A commercial vehicle is a motor vehicle designed principally for carrying goods.
