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- You are 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. - Source: Internet
- Luxury car tax is a tax of 33% imposed on luxury cars over the luxury car tax threshold, which is indexed annually. Luxury car tax is generally payable when a car is sold or imported at the retail level. It is in addition to any goods and services tax (GST) payable. - Source: Internet
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