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State Government of Victoria, Australia
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Tax exemption for luxury cars modified for transporting disabled people

Luxury Car Tax (LCT) is a tax of 25% on luxury cars which have a GST-inclusive value above the LCT threshold when sold or imported. It does not apply to cars that have been specifically fitted out for transporting disabled people seated in wheelchairs and for which GST is payable. It also does not apply to modifications made solely for the purpose of adapting the car for driving by, or transporting, a person with a disability.

The Australian Taxation Office provides more details: