If you are a primary producer or tourism operator who is registered for GST and you have borne a luxury car tax (LCT) then you may be eligible for a refund.
Most primary producers and tourism operators can claim refunds of 8/33 of the LCT they have borne up to a maximum of $3000. This represents the difference between the current LCT rate of 33% and the previous LCT rate of 25%.
Primary producers can claim only one eligible care purchased or leased in the financial year. Tourism operators can claim the same for each eligible car purchased in the year.
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