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Luxury car tax gap

How we estimate and reduce the luxury car tax (LCT) gap for 2020–21.

Last updated 29 October 2022

Overview
What makes up the LCT gap population.

Latest estimate and trends
Compare the 2020–21 LCT gap to trends from previous years.

ATO action to reduce the gap
How we support our clients to meet their compliance obligations.

Methodology
What method we use to estimate the LCT gap.

Reliability
How we make sure the tax gap estimate is reliable.

What makes up the LCT gap population.

Compare the 2020 - 21 LCT gap to trends from previous years.

How we support our clients to meet their compliance obligations.

What method we use to estimate the LCT gap.

How we make sure the tax gap estimate is reliable.

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