Generally, you're required to pay LCT if you're registered or required to be registered for GST and you sell or import a luxury car – this includes retailers, wholesalers, manufacturers and other businesses that sell luxury cars. You also have to pay LCT if you're an individual (private buyer) who imports a luxury car.

Can you avoid luxury car tax?

Tax Strategies

LCT is paid by businesses that sell or import luxury cars, and individuals who import luxury cars. Taxpayers can avoid the luxury car tax if they willing to be flexible about the luxury car they purchase.

Do businesses pay LCT?

LCT is paid by businesses that sell or import luxury cars (dealers), and also by individuals who import luxury cars.