A New Tax System (Luxury Car Tax) Regulations 2000

27-1.01   Meaning of refund-eligible car  

(1)    
For the definition of refund-eligible car in section 27-1 of the Act, a car is a refund-eligible car if it is a 4 wheel drive, or all wheel drive, car that is:

(a) in the category described as " passenger car (MA) " in clause 4.3.1 of the Vehicle Standard (Australian Design Rule - Definitions and Vehicle Categories) 2005 and has a ground clearance of not less than 175 mm; or

(b) in the category described as " off-road passenger vehicle (MC) " in clause 4.3.3 of the Vehicle Standard (Australian Design Rule - Definitions and Vehicle Categories) 2005 .

(2)    
In this regulation:

ground clearance
has the same meaning as in clause 3 of the Vehicle Standard (Australian Design Rule - Definitions and Vehicle Categories) 2005 .