
Date: 27 October 2025

Many Australian small businesses rely on 4WDs and AWDs to get the job done — but it’s worth checking whether you could save thousands in tax. If your business is in farming, fishing, forestry or tourism, you might be eligible for a refund on the Luxury Car Tax (LCT).
To qualify, your vehicle must be a passenger car with at least 175 mm ground clearance, or an off-road passenger vehicle (MC category). Eligibility applies only to GST-registered primary producers and tourism operators.
Who can claim?
- Primary producers: Can claim the LCT paid on one eligible vehicle per financial year, up to $10,000.
- Tourism operators: Can claim a refund for each eligible vehicle purchased or leased, capped at $10,000 per vehicle.
- Complete the ATO’s Application for Luxury Car Tax Refund – for Primary Producers and Tourism Operators form.
- Include a tax invoice and proof of LCT paid.
- Provide evidence you’re running a business, such as licences, contracts or sales invoices.
- Lodge your claim within four years of buying or importing the vehicle.

