Private ruling: Luxury Car Tax - limousine
Date of advice: 19 August 2016
Published: September 2016

Ruling: This ruling considered whether a vehicle is subject to luxury car tax (LCT) under the A New Tax System (Luxury Car Tax) Act 1999 (LCT Act)? | The Commissioner ruled that the vehicle was a limousine and that it was a luxury car that was subject to LCT under the LCT Act.


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