luxury car tax western australia

Luxury Car Tax (LCT) is a federal impost, so in Western Australia you get the same rules—just with a WA stamp duty chaser for local flavour. For 2024–25, the LCT thresholds are $80,567 for most cars and $89,332 for fuel‑efficient ones (those sipping ≤7.0L/100km). You pay 33% on the portion of the GST‑inclusive value above the relevant threshold, including most factory/dealer‑fitted options but excluding rego and state stamp duty. It usually applies when a GST‑registered business sells or imports the car; private used sales typically don’t trigger LCT unless it hasn’t been previously accounted for. In WA you’ll still cop state stamp duty on top, because of course you will.