家里有可能要换车，比如Audi Q7, BMW x5那样的。1-2年新的used/demo 车还是会超过那个LCT的threshold的，这种情况要交这个税吗？从dealer手里买和从私人手里买有什么区别吗？谢谢
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同问...
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不要，前车主已经交了
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你的意思是这个税只适用于新车？
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网上找到了这个，大家分享一下。基本意思是这个LCT只要交一次，除了新车肯定要交，私人手里买肯定不用再交了（前车主已经交过了），如果从dealer手里买的demo car, 如果少于2年，很可能没交过LCT,那就还是要交。
From a typical car buyer's point of view, Luxury Car Tax is payable on a vehicle when:
The vehicle is purchased from a dealership.
The vehicle is less than two years old, as measured from the build date for locally built cars, or the compliance date for imported cars. However, if a vehicle is sold used and LCT has already been paid on the vehicle (e.g. when it was sold new), a credit is applied for any LCT already paid. This means that except in the rare case where a used vehicle is sold for more than its new car value, LCT is effectively only payable on new cars and used demonstrator vehicles less than 2 years old.
The vehicle's price (including GST, excluding government charges such as stamp duty, registration & CTP) exceeds the Luxury Car Tax threshold.
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前车主未必交过。有很多exempt LCT的情况，如果前车主exempt了，那么之后交易就得补上。
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demo有可能，因为demo虽然本质上是二手车，但是实际上还是按新车交易的。
used car基本不需要，因为前车主一定是交过了的。
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