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Luxury Car Tax Determination
Lysa Duganzik
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Luxury Car Tax Determination

LCTD 2018/1

There are new thresholds for luxury car tax effective 1 July 2018.

Luxury Car Tax Determination
What is the luxury car tax threshold and the fuel-efficient car limit for 2018-19 financial year? Click here...

Luxury car tax rate
Cars with a luxury car tax (LCT) value over the LCT threshold attract an LCT rate of 33%.

For LCT rates before 3 October 2008, refer to Luxury car tax rate – previous years

Luxury car tax thresholds

Click here to access a table for LCT thresholds for the relevant financial year – the financial year the car was imported, acquired or sold.

If you buy a car with a GST-inclusive value above these LCT thresholds, you must pay LCT. In general, the value of a car includes the value of any parts, accessories or attachments you supplied, or imported, at the same time as the car.

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