First Up: What Is Luxury Car Tax — And Why Does It Hit Normal Cars?
Luxury Car Tax (LCT) was introduced in 2000 to protect Australia's local car industry. The last Australian-made car rolled off the line in 2017. The tax is still here. And it's catching cars that most people wouldn't call "luxury" at all.
LCT applies a 33% tax on the value of vehicles above certain thresholds — $80,567 for most cars and $91,387 for fuel-efficient models in the 2025–26 financial year. From 1 July 2026, Australia's LCT threshold will rise modestly, with fuel-efficient vehicles gaining a $274 increase to $91,661.
That's a $274 bump. On a car that might trigger $10,000+ in LCT. Not exactly life-changing relief.
Here's the kicker: many vehicles such as large SUVs and electric vehicles are subject to the LCT, whether they are marketed at the luxury end of the market or not. So if you're eyeing a well-specced family SUV or a popular EV, you could easily be in LCT territory without realising it — and your dealer is very unlikely to break it out as a line item unless you ask.
The 2026-27 Numbers You Need to Know
Starting 1 July 2026, the updated thresholds and limits look like this:
- LCT threshold (standard vehicles): $80,809
- LCT threshold (fuel-efficient vehicles): $91,661
- ATO car depreciation cost limit: $69,883 (up from $69,674)
- LCT rate: 33%, charged only on the portion of the car's value above the LCT threshold
And there's something genuinely interesting coming down the pipeline: a dedicated $120,000 threshold for zero-emissions vehicles is planned for July 2027, potentially saving EV buyers up to $8,502 under the EU free trade agreement. If you're planning to go electric, that timing could matter.
The ATO Depreciation Cap: The Rule That Quietly Kills Business Write-Offs
If you're buying a car partly for business, this one stings. The ATO does not let you claim depreciation on the full price of your vehicle if it's a passenger car. There's a hard cap — and it doesn't move much year to year.
The car limit for 2025–26 is $69,674 — this is the highest value you can use to calculate depreciation on a car. From 1 July 2026, that rises marginally to $69,883. Buy a $95,000 car for your business? You're only depreciating $69,883 of it. The rest is gone for tax purposes.
The ATO allows you to claim a deduction for the depreciation of a car used for business purposes, calculated using the diminishing value method, which is the most common approach for vehicles. The ATO depreciation rate for cars is 25% (diminishing value) or 12.5% (prime cost) based on an 8-year effective life.
The practical impact? If you use your car 80% for business and you paid $90,000 for it, you can only claim a deduction for the business part — and you must be able to show the percentage you claim as business use and have records to support your claim. The depreciation cap applies before your business-use percentage is factored in. Speak to a financial adviser or registered tax agent to model your specific situation.
What's Happening in the Broader Car Finance Market Right Now
The Australian car finance market is big and getting bigger. It's expected to grow from USD $7.15 billion in 2025 to $7.59 billion in 2026. More money sloshing around the system means more products, more lenders — and more opportunities for someone to make money off your confusion.
A few things worth knowing about how the market is shifting right now:
- Dealer finance still dominates. Dealer-integrated finance captured 56.71% of the Australian automotive financing market in 2025. More than half of all car finance in this country still goes through the showroom floor. That's a lot of people potentially not shopping around.
- Used car prices are softening. Australia's used car market in 2026 is no longer driven by a simple supply shortage. Buyers now compare a wider range of vehicles across price, fuel type, technology, warranty, brand reputation, and running costs. For buyers, it means more negotiating power. Use it.
- EV finance is surging. CommBank reported a 161% increase in weekly battery electric vehicle loan volumes in March 2026 compared with February, while EV purchase enquiries rose by approximately 136%. Lenders are racing to capture this market — which means EV-specific finance products are becoming more competitive.
The Dealer Finance Trap Is Still Very Real in 2026
None of this is new, but it keeps happening. ASIC has been watching.
Australia's financial watchdog ASIC launched a renewed investigation into the car finance sector in March 2025, which as of January 2026 is still underway. Investigators saw instances of loan establishment fees as high as $9,000 on a loan of $49,000. Read that again: an $9,000 fee on a $49,000 loan. That's not a fee. That's a second-hand car.
ASIC also found almost half of all consumers who defaulted on their car finance repayments did so in the first six months of their loan, raising questions about whether they'd been given loans they could not afford to repay.
The pressure tactics are well-documented. "People have got to be careful about what they do; the pressure tactics can be everything from 'There's someone actually on the way to buy this car if you don't make a decision right now' to promising low repayments," according to one industry insider. Sound familiar?
Independent lenders usually separate the car price from the finance, making costs easier to compare. That separation is your friend. When a dealer bundles the price and the finance together, it becomes almost impossible to know whether you're getting a good deal on either.
The Smart Move Before You Walk Into Any Dealership
Here's a practical framework for mid-2026:
- Know the LCT threshold before you fall in love with a car. If you're looking at anything above $80,809 (or $91,661 for a fuel-efficient vehicle), LCT will be embedded in that price. Ask the dealer to show you the LCT amount as a line item.
- Get pre-approved finance before you go. "The only way to buy a car with finance is to have the personal loan pre-approved the moment you walk on to the dealership floor," as one industry expert put it. Pre-approval turns you from a target into a negotiator.
- Don't let them bundle everything together. The car price, the finance rate, the add-on insurance, the extended warranty — these are all separate decisions. Treat them that way.
- If you're a business owner, model the depreciation cap. Paying $80,000 for a business car when the ATO will only recognise $69,883 of it changes your numbers. The luxury car threshold is indexed annually and may change for the 2026–27 financial year — always verify the current threshold with the ATO before calculating your depreciation claims.
- Watch the used car market. Post-2020 supply shocks, EV adoption, and interest rate moves can shift used-car prices 5–10% in a single quarter. The market is moving. What something was worth three months ago may not be what it's worth today.
Where Milam Fits In
Standard car finance — whether it's a bank loan, dealer finance, or a GFV product — is designed around one thing: your regular payments going to someone else's bottom line. You make every payment, and at the end you either own a depreciated asset outright, hand back the car with nothing, or face a balloon payment you weren't quite ready for.
Milam is built differently. You get lower weekly payments and an equity payout when you return the car. The value your car holds doesn't just evaporate — some of it comes back to you. It's a fundamentally different deal, and in a market where hidden taxes, capped depreciation, and dealer tricks are the norm, different is exactly what Australians need.
Before you sign anything, make sure you understand every number in front of you. And if you're not sure — speak to a financial adviser.
ASIC found loan establishment fees as high as $9,000 on a $49,000 car loan — and nearly half of defaulters couldn't meet repayments within the first six months. The showroom floor is not your friend.