The Australian Taxation Office (ATO) has issued Luxury Car Tax Determination (LCTD) 2023/1 on how to determine the principal purpose of a vehicle for luxury car tax purposes. --- What this Determination is about 1. This Determination explains how to determine the principal purpose of a car for the purposes of the A New Tax System (Luxury Car Tax) Act 1999 (LCT Act). The Appendix to this Determination also sets out a compliance approach which outlines how the Commissioner will allocate compliance resources with respect to this issue. 2. The term 'principal purpose' is relevant in determining whether a car...