This proposal contains 16 options to alter motor vehicle taxation in Australia.

Options 1 to 4 would reduce the standard luxury car tax (LCT) threshold to $57,180, and subsequently index the standard LCT threshold in line with the motor vehicle component of the consumer price index (CPI), with the following definitions of fuel‐efficiency for LCT purposes.

This proposal contains 16 options to alter motor vehicle taxation in Australia.

Options 1 to 4 would reduce the standard luxury car tax (LCT) threshold to $57,180, and subsequently index the standard LCT threshold in line with the motor vehicle component of the consumer price index (CPI), with the following definitions of fuel‐efficiency for LCT purposes.

This proposal contains 16 options to alter motor vehicle taxation in Australia.

Options 1 to 4 would reduce the standard luxury car tax (LCT) threshold to $57,180, and subsequently index the standard LCT threshold in line with the motor vehicle component of the consumer price index (CPI), with the following definitions of fuel‐efficiency for LCT purposes.

This proposal contains 16 options to alter motor vehicle taxation in Australia.

Options 1 to 4 would reduce the standard luxury car tax (LCT) threshold to $57,180, and subsequently index the standard LCT threshold in line with the motor vehicle component of the consumer price index (CPI), with the following definitions of fuel‐efficiency for LCT purposes.

This proposal contains 16 options to alter motor vehicle taxation in Australia.

Options 1 to 4 would reduce the standard luxury car tax (LCT) threshold to $57,180, and subsequently index the standard LCT threshold in line with the motor vehicle component of the consumer price index (CPI), with the following definitions of fuel‐efficiency for LCT purposes.

This proposal would introduce a road‐user charge on battery electric vehicles and fuel‐cell electric vehicles, levied on a per‐kilometre‐travelled basis.  The road‐user charge would be calculated as a proportion of the fuel excise that is currently paid by a driver of a passenger vehicle that has average fuel usage for Australia.  For the purposes of this proposal average fuel usage is defined as the average passenger vehicle fuel usage in Australia in 2016, which was 10.5 litres of fuel per 100 kilometres, or 0.105 litres per kilometre.  The proposed road‐user

This proposal would introduce a road‐user charge on battery electric vehicles and fuel‐cell electric vehicles, levied on a per‐kilometre‐travelled basis.  The road‐user charge would be calculated as a proportion of the fuel excise that is currently paid by a driver of a passenger vehicle that has average fuel usage for Australia.  For the purposes of this proposal average fuel usage is defined as the average passenger vehicle fuel usage in Australia in 2016, which was 10.5 litres of fuel per 100 kilometres, or 0.105 litres per kilometre.  The proposed road‐user

This proposal would introduce a road‐user charge on battery electric vehicles and fuel‐cell electric vehicles, levied on a per‐kilometre‐travelled basis.  The road‐user charge would be calculated as a proportion of the fuel excise that is currently paid by a driver of a passenger vehicle that has average fuel usage for Australia.  For the purposes of this proposal average fuel usage is defined as the average passenger vehicle fuel usage in Australia in 2016, which was 10.5 litres of fuel per 100 kilometres, or 0.105 litres per kilometre.  The proposed road‐user

This proposal would introduce a road‐user charge on battery electric vehicles and fuel‐cell electric vehicles, levied on a per‐kilometre‐travelled basis.  The road‐user charge would be calculated as a proportion of the fuel excise that is currently paid by a driver of a passenger vehicle that has average fuel usage for Australia.  For the purposes of this proposal average fuel usage is defined as the average passenger vehicle fuel usage in Australia in 2016, which was 10.5 litres of fuel per 100 kilometres, or 0.105 litres per kilometre.  The proposed road‐user

This proposal would introduce a road‐user charge on battery electric vehicles and fuel‐cell electric vehicles, levied on a per‐kilometre‐travelled basis.  The road‐user charge would be calculated as a proportion of the fuel excise that is currently paid by a driver of a passenger vehicle that has average fuel usage for Australia.  For the purposes of this proposal average fuel usage is defined as the average passenger vehicle fuel usage in Australia in 2016, which was 10.5 litres of fuel per 100 kilometres, or 0.105 litres per kilometre.  The proposed road‐user