The luxury car tax (LCT) gap population is made up of:
- businesses required to register and lodge returns for LCT and goods and services tax (GST)
- entities that apply for LCT refunds and do not have LCT registration obligations
- private luxury car importers, typically individuals purchasing cars for private usage.
The LCT gap forms a part of our overall tax performance program. Find out more about the concept of tax gaps and the latest gaps available.