Customs duty, GST, LCT
Goods you import into Australia require classification under the Customs Tariff Act 1995(the Tariff). The customs duty rate payable is determined by the tariff classification of your goods. Duty is payable on the customs value of the goods.
GST applies to most imported goods. There are a few exemptions from the GST, one being road vehicles for disabled persons, subject to certain conditions. If no exemptions apply, GST is applied at ten per cent of the value of the taxable importation (VoTI).
LCT applies to road vehicles, except motor cycles or similar vehicles, that are designed to carry a load of less than two tonnes and fewer than nine passengers and are above a certain value
The value above which the LCT becomes payable is the LCT threshold. LCT is imposed at the rate of 33 per cent on the amount above the luxury car threshold.
The Australian Tax Office website contains further information on Luxury car tax and thresholds.