ATO luxury car threshold 2012

September 5, 2020 – 08:55 am

LCTD 2012/1

Luxury car tax: what is the luxury car tax threshold and the fuel-efficient car limit for the 2012-13 financial year?

Preamble

This publication provides you with the following level of protection:
This publication (excluding appendixes) is a public ruling for the purposes of the Taxation Administration Act 1953 .
A public ruling is an expression of the Commissioner's opinion about the way in which a relevant provision applies, or would apply, to entities generally or to a class of entities in relation to a particular scheme or a class of schemes.
If you rely on this ruling, the Commissioner must apply the law to you in the way set out in the ruling (unless the Commissioner is satisfied that the ruling is incorrect and disadvantages you, in which case the law may be applied to you in a way that is more favourable for you - provided the Commissioner is not prevented from doing so by a time limit imposed by the law). You will be protected from having to pay any underpaid tax, penalty or interest in respect of the matters covered by this ruling if it turns out that it does not correctly state how the relevant provision applies to you.

Ruling

Subject References:
car limit
index
luxury car tax threshold

Legislative References:
ANTS(LCT)A 1999 Div 25
ANTS(LCT)A 1999 25-1(3A)

Source: law.ato.gov.au

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Popular Q&A

I'm considering buying a luxury car either 2012 BMW 328xi or a 2012 SAAB 9.3 Griffin XWD Aero.Which is best?.? | Yahoo Answers

SAAB do good planes but cr*p cars, Never thought I would hear the question BMW or SAAB, Always BMW over SAAB! Although with the BMW, They all have fuel pump problems due to them being under very high pressure, Although BMW now offer a 5 year warranty on their new cars, So shouldnt be a worry.