| L710 | LCT Already Payable | Luxury Car Tax has already become payable in respect of the car (Refer to S 7-10(3)(B) OF LCT ACT). |
| 404 | ITEM 4 | ITEM 4 Customs Tariff ACT Goods Owned by and for Official use of the Government of a Country other than Australia. |
| 408 | ITEM 8 | ITEM 8 Customs Tariff ACT Goods for use by or sale to persons that subject of a status of forces agreement. |
| 415 | ITEM 15 | ITEM 15 Customs Tariff ACT Goods Imported by passenger and crew, inward duty free purchased, goods brought in or sent to Australia by members od the Defence Force stationed outside Australia, goods Imported by members of Forces of Canada, New Zealand or United Kingdom, and passengers' personal effects. |
| 417 | ITEM 17 | ITEM 17 Customs Tariff ACT Goods Exported and returned unaltered. |
| 418A | ITEM 18A | ITEM 18A Customs Tariff ACT Goods, or parts of the goods, previously Imported into Australia and returned after repair overseas free of charge in accordance with the provision of a warranty applicable to the previously Imported goods. |
| 418B | ITEM 18B | ITEM 18B Customs Tariff ACT Goods, or parts of goods, supplied free of charge under the provisions of a warranty to replace goods or parts of goods previously Imported into Australia. |
| 418C | ITEM 18C | ITEM 18C Customs Tariff ACT Goods, or parts of goods, supplied free of charge as part of a global product safety recall due to a product safety fault. |
| 421 | ITEM 21 | ITEM 21 Customs Tariff ACT Goods that are Imported for repair, alteration or industrial processing and are to be Exported. |
| 424 | ITEM 24 | ITEM 24 Customs Tariff ACT Goods that are not to be sold or to be used for the purpose of Trade that became the property of the Importer under a will or intestacy of a deceased person. |
| L251 | Excluded Motor Vehicles | Motor Vehicles Excluded from the definition of a Luxury Car (Refer to S.25-1 OF LCT ACT and a new tax system (Luxury Car Tax) Regulations 2000 OF 15 June 2000). |
| 4101 | ITEM 101 | Item 10L Customs Tariff ACT Goods, for the official use of a Diplomatic Mission in Australia, for the personal use of a person who is the head of such a mission or a member of the Diplomatic staff, or goods for the personal use of a household family member of the head of the Diplomatic Mission or of the Diplomatic Staff. |
| 4102 | ITEM 102 | Item 102 Customs Tariff ACT Goods, for the personal use of a member of the administrative and technical staff and the household family members of the staff of a Diplomatic Mission in Australia and are Imported when the staff member first takes up duty at the Diplomatic Mission, in Australia, of that Country. |
| 4103 | ITEM 103 | Item 103 Customs Tariff ACT Goods, for the official use in a Consular Post is Australia, for the personal use of a person who is the head of a Consular Post in Australia, or for the personal use of a Household family member of the head of a Consular Post in Australia. |
| 4104 | ITEM 104 | Item 104 Customs Tariff ACT Goods, for personal use of person who is employed in the Administrative or Technical Service of a Consular Post in Australia and are Imported when that person first takes up duty at a Consular Post, in Australia, of that Country |
| 4105 | ITEM 105 | Item 105 Customs Tariff ACT Goods for the Official use of a Consular Post in Australia, being a Consular Post to which item 103 does not apply. |
| 4106 | ITEM 106 | Item 106 Customs Tariff ACT Goods, for the Official use of an Organisation which is an International Organisation to which the International Organisation (Privileges & Immunities) ACT 1963 applies, or for the personal use of a appointed to High Office of such an Organisation, or for the personal use of a household family member of that Official, or goods that consist of the furniture or effects of the Official if Imported at the time when the Official takes up Office in Australia (NB Exemption only applies to eligible International Organisations) |
| OTHR | Other | Other- Not specified above |
