The law refers to cars that aren’t directly sold in Australia, i.e. through private imports. So if you buy from a dealer that has a presence in Australia, the import tax doesn’t apply. And it only applies to cars above a certain price I should add, hence the name: Luxury Car Tax (LCT).
The law refers to cars that aren’t directly sold in Australia, i.e. through private imports. So if you buy from a dealer that has a presence in Australia, the import tax doesn’t apply. And it only applies to cars above a certain price I should add, hence the name: Luxury Car Tax (LCT).EDIT: Actually, I’m wrong on this. It applies to retailers and wholesalers too, see: https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/luxury-car-tax/when-lct-applies