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.