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13 Mar 14 Luxury car tax value and HP agreements - LCTD 2014/1

On 12 March 2014, the ATO issued Luxury Car Tax Determination LCTD 2014/1 entitled "Luxury car tax: does the luxury car tax value for a car acquired under a hire purchase agreement include the consideration provided for the supply of credit under the agreement?"

It was previously released in draft form as LCTD 2013/D1.

The answer given to the question posed is "No".


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