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The Luxury Car Tax (LCT) is a tax within the Australian taxation system, collected by the Australian Taxation Office on behalf of the Australian Government. LCT is payable by businesses which purchase or import luxury cars, unless the business' Australian Business Number (ABN) number is quoted in the correct format to the supplier or Customs. LCT is charged in addition to the Goods and Services Tax (GST), but it is not payable on the full price of the vehicle. LCT is only payable at the rate of 33% (up from 25% as of 1 July 2008, though no senate approval for this increase was obtained) of the value of the GST-inclusive value which exceeds the LCT threshold. The LCT threshold is currently $60,316.00 AUD (for the 2013-14 financial year). An increased threshold of $75,375.00 AUD applies to fuel efficient cars that have a combined fuel consumption rating not exceeding 7 litres per 100 kilometres (based on a combined test cycle rating under ADR81). LCT is reported on an organisation's Business Activity Statement at labels 1E and 1F. An organisation is not required to complete the LCT section of their BAS when they have elected the GST Instalment Option as LCT is included in this amount. Organisations which report and pay GST annually are only required to report LCT on their annual GST return (GSTR) Businesses are only permitted to quote their ABN when the vehicle is used for the following purposes: *Exporting the vehicle in circumstances where the export is GST-free *Conducting research or development for the vehicle's manufacturer *Holding the vehicle as trading stock (not including for rent or leasing purposes)
==LCT Statistics== Luxury Car Tax statistics can be found in the Taxation Office's publication Taxation Statistics. * (GST and other indirect taxes ) 抄文引用元・出典: フリー百科事典『 ウィキペディア（Wikipedia）』 ■ウィキペディアで「Luxury Car Tax」の詳細全文を読む スポンサード リンク
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