A New Tax System (Luxury Car Tax) Regulations 2019

Part 5 - Rules for interpreting the Act  

Division 25 - Luxury cars  

SECTION 25-1.01   Emergency vehicles  

(1)    
For the purposes of paragraph 25-1(2)(a) of the Act, a vehicle is an emergency vehicle if:

(a) it is a vehicle set out in subsection (2); and

(b) a statement to the effect that the vehicle is to be used only as an emergency vehicle of the kind described in the statement is given:

(i) to the supplier of the vehicle, at the time the vehicle is supplied, by the recipient of the supply; or

(ii) to the Comptroller-General of Customs (within the meaning of the Customs Act 1901 ), at the time the vehicle is imported, by the person importing the vehicle.

(2)    
For the purposes of subsection (1), the vehicles are set out in the following table:

Item	Vehicles
1	A vehicle that is registered in a State or Territory as an emergency vehicle
2	An ambulance
3	A mobile intensive care ambulance, or similar vehicle, that is:
	(a)	fitted with a siren and flashing warning lights; and
	(b)	used to transport paramedics and equipment to the site of an accident
4	A firefighting vehicle that:
	(a)	is designed, permanently fitted out and equipped for the purpose of fighting and preventing fires; and
	(b)	has external markings that identify it as a firefighting vehicle
5	A police vehicle that is equipped with a siren and flashing warning lights
6	An emergency response or search and rescue vehicle that:
	(a)	is designed and permanently fitted out for the purpose of emergency response or search and rescue operations; and
	(b)	has external markings that identify it as a vehicle of that kind
7	A vehicle that:
	(a)	is designed and permanently fitted out for the purpose of responding to and dealing with an environmental emergency; and
	(b)	has external markings that identify it as a vehicle of that kind
8	An ambulance, or similar vehicle, that is specially equipped for carrying sick or wounded animals
9	A vehicle that is acquired for immediate modification or conversion into a vehicle mentioned in another item in this table before its first use as a vehicle