Luxury Car Tax Refund — Primary Producers and Tourism Operators

Issuing authority

Australian Taxation Office

Official source

How to apply

1. Confirm eligibility: you must be a GST-registered primary producer or tourism operator and have purchased an eligible 4WD or AWD vehicle above the LCT threshold (2025–26 threshold: $91,387 for fuel-efficient vehicles, $80,567 for others).
2. Confirm the vehicle qualifies: must be a 4WD/AWD passenger car (MA category) with at least 175mm ground clearance, or a non-passenger 4WD/AWD vehicle.
3. Download NAT 72601 (PDF) from ato.gov.au — right-click and Save as, open in Adobe Acrobat with JavaScript enabled.
4. Complete the form with your ABN, business details, vehicle details, and the amount of LCT paid.
5. Attach a copy of the tax invoice for the vehicle purchase showing LCT charged.
6. Attach evidence of your primary producer or tourism operator status (e.g. business records, BAS history).
7. Lodge the completed form by post to the address on the form or electronically via ATO Online Services — claim within 4 years of becoming entitled.
8. Separately, for dealers and importers with ongoing LCT obligations: report LCT payable at label 1E and LCT refundable at label 1F on your regular BAS.

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