Primary producers and tourism operators may be eligible to apply for additional refunds of luxury car tax from 1 July 2019, subject to legislation.

Luxury Car Tax Refunds for Farmers and Tourism Operators

Generally, motor vehicles above a certain threshold will incur additional taxes for the purchaser. The rate is usually 33%, although a small refund is allowed in certain industries.

An additional refund was announced in the 2019 federal budget, and would require enactment by a future parliament to progress into law.