Penny Wong (SA, Australian Labor Party, Minister for Finance and Deregulation) Share this | Hansard source

The Treasurer has provided the following answer to the honourable senator's question:

Under sections 18-5 and 18-10 of the A New Tax System (Luxury Car Tax) Act1999, eligible primary producers and tourism operators are able to apply for a refund of the luxury car tax paid for certain cars. The amount of luxury car tax refundable is up to $3,000 of the luxury car tax paid. Primary producers are limited to a refund entitlement of one car per financial year.

Between 1 July 2008, the commencement of the scheme and 25 July 2011, a total of 610 individuals/businesses were provided with a refund of luxury car tax. Of the 610 claims paid, 591 were for vehicles used by primary producers and 19 for vehicles used by tourism operators.