The law refers to cars that aren’t directly sold in Australia, i.e. through private imports. So if you buy from a dealer that has a presence in Australia, the import tax doesn’t apply. And it only applies to cars above a certain price I should add, hence the name: Luxury Car Tax (LCT).
Australia doesn’t manufacturer cars any more. All cars in Australia are imported. Unless I’m misunderstanding your comment?
The law refers to cars that aren’t directly sold in Australia, i.e. through private imports. So if you buy from a dealer that has a presence in Australia, the import tax doesn’t apply. And it only applies to cars above a certain price I should add, hence the name: Luxury Car Tax (LCT).EDIT: Actually, I’m wrong on this. It applies retailers and wholesalers too, see: https://www.ato.gov.au/businesses-and-organisations/gst-excise-and-indirect-taxes/luxury-car-tax/when-lct-applies