Car depreciation limit and luxury car tax threshold
Taxation Determination TD 2012/16 states that the car limit for the 2012–2013 financial year is $57,466.
Luxury Car Tax Determination LCTD 2012/1 states that the luxury car tax threshold for the 2012–2013 financial year is $59,133. The Determination also states that the fuel efficient car limit for the 2012–2013 financial year is $75,375.
Sources: Taxation Determination TD 2012/16, http://law.ato.gov.au/pdf/pbr/td2012-016.pdf;
Luxury Car Tax Determination LCTD 2012/1, http://law.ato.gov.au/pdf/pbr/lcd2012-001.pdf