Miscellaneous 2019

A road test of the luxury car tax concession: will it influence demand for low-carbon vehicles?

Source: Australian Tax Forum Journal Article

Published Date: 1 Apr 2019


The Australian Government proposes to reduce greenhouse gas emissions from the road transport sector by phasing in regulatory fuel efficiency standards between 2020 and 2025. To meet the standards, global car manufacturers will be required to
reduce their fleets' average CO2 emissions by increasing the supply of low'emitting, fuel'efficient vehicles. The Australian Government states the luxury car tax (LCT) concession for fuel'efficient vehicles is one of the adopted measures to encourage households and businesses to purchase more fuel'efficient vehicles.

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Miscellaneous 2019

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