Category: MIL-OSI

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Definitions – Luxury car tax

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Luxury car tax (LCT) definitions

Term

Definition

Car

A car, for luxury car tax purposes, is a motor-powered road vehicle designed to carry a load of less than 2 tonnes and fewer than 9 passengers.

It doesn’t include motorcycles or similar vehicles.

Commercial vehicle

Commercial vehicles are designed for the principal purpose of carrying goods used for business or trade.

They are not subject to LCT.

Consideration

Any payment made in return for the supply of a luxury car.

Eligible vehicle – primary producer & tourism operator

An eligible vehicle is a four wheel drive, or all-wheel drive, and is either:

  • a ‘passenger car’ with a ground clearance of at least 175mm
  • an ‘off road passenger vehicle’.

Emergency vehicles

The following vehicles are considered emergency vehicles:

  • a vehicle registered in a state or territory as an emergency vehicle
  • an ambulance
  • a mobile intensive care ambulance (MICA) or similar vehicle that is    
    • fitted with a siren and flashing warning lights
    • used to transport paramedics and equipment to the site of an accident
  • a fire-fighting vehicle  
    • designed, permanently fitted out and equipped for fighting and preventing fires
    • with external markings identifying it as a fire-fighting vehicle
  • a police vehicle equipped with a siren and flashing warning lights
  • an emergency-response or search-and-rescue vehicle  
    • designed and permanently fitted out for emergency-response or search-and-rescue operations
    • with external markings identifying it as a vehicle of that kind
  • a vehicle  
    • designed and permanently fitted out for responding to and dealing with an environmental emergency
    • with external markings that identify it as a vehicle of that kind
  • a vehicle purchased for immediate modification or conversion into a vehicle mentioned in one of the items above before its first use
  • an ambulance or similar vehicle specially equipped for carrying sick or wounded animals.

Fuel-efficient cars

From 1 July 2025, a fuel-efficient car is defined as a vehicle that has a fuel consumption that does not exceed 3.5 litres per 100 kilometres as a combined rating under the vehicle standards in force under section 12 of the Road Vehicle Standards Act 2018.

Prior to 1 July 2025, a fuel-efficient car was defined as a vehicle with a fuel consumption that doesn’t exceed 7 litres per 100 kilometres.

However, the pre-1 July 2025 definition will apply to a car, if, before 1 July 2025:

  • an entity made a supply or importation of the car, and
  • the car was used in Australia for a purpose other than a purpose mentioned in subsection 9-5(1) of the LCT Act.

Luxury car tax value

The price of a vehicle excluding any luxury car tax (LCT) and any other Australian tax or Australian fee or charge other than GST and customs duty.

If you supply a car to an associate or by hire/lease, the LCT value is the full GST market value of the car (excluding any LCT and any other Australian tax or Australian fee or charge other than GST and customs duty).

Net amount

Your ‘net amount’ is increased by the amount of LCT attributable to that tax period.

It doesn’t include the amount of LCT payable for a taxable importation.

Price

The term ‘price’ for LCT purposes is generally the amount of money paid for the car.

To the extent the payment for the supply is not in money, the price means the GST inclusive market value of the consideration supplied.

For more information see:


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Luxury car tax rate and thresholds

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Luxury car tax rate

Cars with a luxury car tax (LCT) value over the LCT threshold attract an LCT rate of 33%. You only pay LCT on the amount that is over the threshold.

For the LCT rate before 3 October 2008, refer to A New Tax System (Luxury Car Tax Imposition – General) Act 1999.

Luxury car tax thresholds

The following table lists the LCT thresholds for the financial year the car was imported, acquired or sold.

If you import or sell a car with a GST-inclusive value above these LCT thresholds, you must pay LCT except in certain circumstances. In general, the LCT value of a car includes the value of any parts, accessories or attachments you supplied, or imported, at the same time as the car.

From 1 July 2025, as part of the Treasury Laws Amendment (Tax Incentives and Integrity) Bill 2025External Link, which amended A New Tax System (Luxury Car Tax) Act 1999:

  • the definition of a fuel-efficient vehicle will change
  • indexation rates applying to the thresholds for fuel-efficient vehicles and other vehicles will be aligned.
LCT thresholds

Financial year

Fuel-efficient vehicles

Other vehicles

2024–25

$91,387

$80,567

2023–24

$89,332

$76,950

2022–23

$84,916

$71,849

2021–22

$79,659

$69,152

2020–21

$77,565

$68,740

2019–20

$75,526

$67,525

2018–19

$75,526

$66,331

2017–18

$75,526

$65,094

2016–17

$75,526

$64,132

2015–16

$75,375

$63,184

2014–15

$75,375

$61,884

2013–14

$75,375

$60,316

2012–13

$75,375

$59,133

The indexation factor for the 2024–25 financial year for:

  • fuel-efficient vehicles is 1.023
  • other vehicles is 1.047.

Find out what defines a fuel-efficient car prior to, and from, 1 July 2025.

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Man arrested after riding motorcycle at police at Walkerville

Source: New South Wales – News

A man was arrested after allegedly riding a motorcycle at police officers in Walkerville overnight.

Police were called by reports of a suspicious motorbike loitering in Queen Street, Walkerville just after 3am on Tuesday 1 April.

When the patrol started speaking with the rider, he became aggressive and additional officers arrived to assist.

It will be alleged the rider then rode the motorcycle down the narrow one-way street at police.  One officer accidentally put his hand through a window as he leapt out of the way.  The police officer sustained a laceration to the hand and was treated in hospital.  Fortunately, his injury does not appear serious at this time.

The Kawasaki rode off.

Police were later called to a Clearview address about 4.15am and located the man at the property.

The 27-year-old Para Hills man was arrested and charged with riding in a manner dangerous to the public, acts to endanger life, riding unlicensed, unregistered and uninsured, with no number plates or helmet, and breach of bail.

He was refused police bail and will appear in the Adelaide Magistrates Court later today.

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What happens if you lodge the NFP self-review return late

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Act now if you haven’t lodged

Non-charitable not-for-profits (NFPs) with an active Australian business number (ABN) are legally required to lodge an NFP self-review return annually to notify their eligibility to self-assess as income tax exempt.

If your NFP didn’t lodge its 2023–24 NFP self-review return by 31 March 2025 due date, lodge your return as soon as possible. You don’t need to contact us to request an extension.

We’ve suspended penalty application for late lodgment of the 2023–24 NFP self-review return as part of the transitional support arrangements for the sector. From July 2025, we will start to review NFPs that intentionally ignore their obligations.

Act now to avoid a review. It’s important to demonstrate that your NFP has taken steps to meet its lodgment obligation. Actions may include:

  • attempting to lodge the return online or via the self-help phone service on 13 72 26
  • engaging a registered tax agent to lodge the return on your behalf
  • setting up your myID to access Online services for business
  • updating your NFP’s ABN details via:
    • the Australian Business Register
    • Online services for business
    • a Change of registration details form.

If you are waiting for your Change of registration details form to be processed before you lodge your return, you don’t need to contact us. We can see this on your records.

We will also accept late lodgment of your NFP self-review return as demonstration that you have been actively taking steps to meet your obligations.

Firmer action

We’re committed to supporting NFPs who try to do the right thing.

We will take firmer action with NFPs who are intentionally ignoring their NFP self-review return obligation and who are unwilling to comply. From July 2025, these NFPs may be subject to review.

Find out about organisations who need to lodge an NFP self-review return, at Do you need to lodge?

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Community unrest – Wadeye

Source: Northern Territory Police and Fire Services

The Northern Territory Police Force is investigating after multiple disturbances occurred in Wadeye on Saturday afternoon.

Around 12pm, local police members responded to a growing disturbance between families in the community. The incident continued throughout the afternoon before the group was dispersed.

A short time later, the unrest continued and additional resources from Peppimenarti and Territory Support Division were deployed to assist, and the groups were again separated.

Police have not received any reports of injuries at this stage; however, multiple edged and makeshift weapons have been seized from properties.

Investigations remain ongoing.

Senior Sergeant Erica Gibson said, “This level of violence is simply not acceptable.

“We are working closely with Traditional Owners and other stakeholders to enhance community engagement to ease tensions within the community.”

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Call for information – Stolen motor vehicles – Alice Springs

Source: Northern Territory Police and Fire Services

The Northern Territory Police Force is calling for information in relation to stolen motor vehicles that were sighted driving dangerously in Alice Springs early this morning.

At 4:15am, police CCTV operators sighted two vehicles being driven recklessly on Todd Street in Alice Springs. One of the vehicles, a white Haval SUV, was allegedly driving behind a security vehicle and attempting to ram it, however no contact was made. The second vehicle, a silver Mazda hatchback, was following closely behind the SUV.

The two vehicles subsequently left the area and were last sighted travelling towards East Side. Police commenced investigations and Strike Force Viper members located both vehicles a short time later abandoned on Coolibah Crescent. Both have been seized to undergo forensic examination.

Police attended the registered address of the vehicles in East Side and confirmed they had been stolen earlier in the night.

Members from the Dog Operations Unit, Strike Force Viper and general duties conducted area patrols to locate the unknown offenders, however they currently remain outstanding.

Investigations are ongoing and police urge anyone with information to make contact on 131 444. Please quote reference P25087519. Anonymous reports can also be made through Crime Stoppers on 1800 333 000 or via https://crimestoppersnt.com.au/.

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Arrest – Aggravated burglary – Katherine

Source: Northern Territory Police and Fire Services

The Northern Territory Police Force has arrested a 14-year-old male after an aggravated burglary in Katherine overnight.

About 8:15pm, police received reports of an unlawful entry from a relative of an elderly resident living in Katherine South.

The resident awoke to noise and upon further inspection noticed the door had been damaged and her mobile phone and set of keys were missing. She used her medical alert device to call family, who notified police.

Katherine general duties and Dog Operations Unit members attended the residence and conducted patrols nearby. The alleged offender was apprehended a short time later and was found in possession of a number of stolen keys and an edged weapon.

Senior Sergeant Glenn Leafe said “Investigations remain ongoing into this incident as there were several sets of keys found in possession of the alleged offender.

“This lady did an excellent job seeking help, and her family acted promptly to ensure police could apprehend this young person nearby, preventing further offending. This type of conduct is not tolerated in our community and we will continue to investigate and put offenders before the court”

Police urge anyone who witnesses crime or antisocial behaviour to contact police on 131 444. In an emergency call 000. You can also report anonymously through Crime Stoppers on 1800 333 000 or via https://crimestoppersnt.com.au/.

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Successful Rescue Following EPIRB Activation near Pellew Islands

Source: Northern Territory Police and Fire Services

At approximately 10pm on Friday night, the Northern Territory Police Force’s Search and Rescue Section (SRS) assisted the Joint Rescue Coordination Centre (JRCC) in coordinating a response to an unregistered EPIRB activation approximately 70km northeast of Borroloola, in the remote area of Pellew Islands.

An AMSA Challenger rescue aircraft was deployed by JRCC from Cairns to support aerial search efforts, while on-water assistance was provided by local mariners from King Ash Bay.

At around 1am, an overturned landing craft was located from the air, with a 55-year-old man clinging to the hull. The responding vessel from King Ash Bay reached the scene shortly after and successfully rescued the man, who was in good health despite being stranded for nearly four hours.

The rescue was complicated by the area’s remoteness and hostile environment with saltwater crocodiles populating the region.

Search Coordinator, Acting Sergeant Chris Grotherr from the SRS, said, “While the activation of the EPIRB played a key role in the successful rescue, it was the swift action and support from King Ash Bay locals that ultimately ensured the man’s survival. Their knowledge of the area and willingness to assist authorities in rescuing a fellow Territorian cannot be overstated”.

The cause of the incident remains unknown, however initial indications suggest that vessel overloading and rough sea conditions may have contributed and will be the subject of a marine incident report via Marine Safety NT.

This incident serves as a timely reminder for all mariners to ensure their EPIRBs are current and registered with AMSA.

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Call for information – Aggravated assault – Alice Springs

Source: Northern Territory Police and Fire Services

The Northern Territory Police Force is calling for information in relation to an aggravated assault that occurred in Alice Springs early on Saturday morning.

Just after 12am on Saturday, a group of unknown male youths were allegedly causing a disturbance on Todd Street when a nearby adult male engaged with the group, encouraging them to leave the area. It is alleged one of the unknown youths subsequently threw a scooter at him, striking him in the head and causing him to lose consciousness.

Security personnel from a nearby venue provided first aid to the victim before St John Ambulance arrived and conveyed him to hospital.

The group of youths fled the scene prior to police arrival.

Investigations are ongoing and police urge anyone with information to make contact on 131 444. Anonymous reports can also be made through Crime Stoppers on 1800 333 000 or via https://crimestoppersnt.com.au/.

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Police seeking witnesses to fatal crash in CBD

Source: New South Wales – News

Police have released images of two cars seen in the CBD just after a pedestrian died in a crash on Wakefield Street.

Police and emergency services were called to the intersection of Wakefield Street and Frome Street, Adelaide about 9.30pm on Sunday 30 March by reports of a collision.

It is believed the pedestrian was crossing Wakefield Street when he was struck by a Nissan four-wheel drive, then by a second vehicle, a Mazda station wagon.

Sadly, the 65-year-old Adelaide man died at the scene.

The driver of the Nissan, a 61-year-old Mitchell Park man, was arrested by Major Crash officers and charged with cause death by careless driving.  He was bailed to appear in the Adelaide Magistrates Court on 18 June.

The driver of the Mazda, a 20-year-old Hillcrest man, is assisting police with their enquiries.

Both vehicles were towed from the scene for forensic examination.

Major Crash Investigation Section has released two images of two separate cars following an investigation.

Following the initial collision between the Nissan utility and the pedestrian a dark sedan with a spoiler on the rear and a white SUV were seen in CCTV footage to pass through the collision scene in a westerly direction.

These two vehicles are not believed to be involved in the collision (images below).

Police are appealing for the driver of both vehicles or any other witnesses to contact Crime Stoppers on 1800 333 000.

Please reference 25-034M.