Private ruling: Luxury car tax
Date of advice: 8 March 2017
Published: March 2018
Ruling period: 2016-17 income year
Date scheme commenced: 1 July 2016

Ruling: Q1: The ruling concerned whether a vehicle with modifications met the definition of a luxury car for the purposes of section 25-1 of the A New Tax System (Luxury Car Tax) Act 1999 (LCT Act). The Commissioner ruled that the vehicle with modifications did not meet the definition of a luxury car under LCT Act.


Relevant legislative provisions: A New Tax System (Luxury Car Tax) Act 1999 section 5-5 | A New Tax System (Luxury Car Tax) Act 1999 section 25-1 | A New Tax System (Luxury Car Tax) Act 1999 section 27-1