Project Spotlight: 300 Series LandCruiser Commercial Build (Pre-Rego SSM)
Updated: 4 days ago
Project at a glance:
Vehicle: Toyota LandCruiser 300 Series
Pathway: Pre-registration Second Stage of Manufacture (SSM)
Configuration: Commercial cargo build
GVM: 4,210 kg
GCM: 7,800 kg
Braked towing capacity: 4,000 kg
Engineering: KME Vehicle Engineering
Technical review: Daly Kelly, Chartered Mechanical Engineer
Luxury car tax: For this commercial-build configuration, the vehicle was treated as exempt from Luxury Car Tax under an ATO private ruling. KME’s LC300 Commercial Build has been the subject of an ATO private ruling confirming Luxury Car Tax treatment for the specified commercial configuration.
This project involved a new Toyota LandCruiser 300 Series modified before first supply under a Second Stage of Manufacture (SSM) approval. The completed vehicle was recorded with a GVM of 4,210 kg, GCM of 7,800 kg and braked towing capacity of 4,000 kg. Those figures apply to the specific approved configuration and should not be assumed for another vehicle.
Planning a new LandCruiser 300 commercial build?KME now offers a dedicated pre-registration LC300 Commercial Build pathway combining the commercial configuration, SSM engineering and increased mass capability.
The LandCruiser 300 Commercial Build (Pre-Rego SSM)
The vehicle was configured for commercial cargo use, with the design and component choices assessed as part of the finished vehicle rather than treated as unrelated accessories.
Rearmost seats removed for the approved cargo configuration
Toolbox and drawer storage installed
Cargo barrier fitted for the intended load-restraint arrangement
Heavy-duty springs and shock absorbers selected for the approved mass configuration
Lighting changes addressed for the modified rear layout
Why Second Stage of Manufacture Applied
SSM applies when an eligible new base vehicle is modified to become an alternative vehicle before it is provided to the Australian market. The base vehicle and completed SSM vehicle must follow the applicable Road Vehicle Standards approval and Register of Approved Vehicles (RAV) requirements. This is a federal first-supply pathway; it is different from obtaining approval for an in-service modification after registration. Registration and operating requirements still remain matters for the relevant jurisdiction.
GVM, GCM and Braked Towing Capacity
The three ratings describe different limits and must be considered together.
GVM (Gross Vehicle Mass): 4,210 kg for the completed vehicle
GCM (Gross Combination Mass): 7,800 kg for the vehicle and trailer combination
Braked towing capacity: 4,000 kg, subject to the other approved vehicle, axle, coupling, tyre, GCM and trailer limits
Increasing one rating does not automatically increase another. The usable towing or payload margin depends on actual loaded masses, axle distribution, tow-ball download and every lower applicable limit.
Commercial Classification and Luxury Car Tax
Luxury Car Tax (LCT) is a taxation question separate from SSM engineering approval. The Australian Taxation Office states that a vehicle designed mainly for carrying goods rather than passengers is not subject to LCT. For this particular build, the tax treatment was addressed through an ATO private ruling. For this commercial-build configuration, the vehicle was treated as exempt from LCT under an ATO private ruling. The ruling applies to the specific configuration and circumstances covered by it. Customers should ensure their vehicle and transaction align with the relevant ruling circumstances and obtain tax advice where required.
If you are planning a pre-registration commercial build or a GCM or towing-capacity project:
The Result
The completed LandCruiser 300 Series was documented through the applicable SSM pathway with a 4,210 kg GVM, 7,800 kg GCM and 4,000 kg braked towing capacity for the approved configuration. The project also dealt with the vehicle's commercial-use and tax documentation, as the vehicle was treated as exempt from Luxury Car Tax under an ATO private ruling for the specified commercial-build configuration and circumstances.
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