A New Tax System (Luxury Car Tax) Regulations 2000

27-1.02   Meaning of tourist activity  

(1)    
For the definition of tourist activity in section 27-1 of the Act, a tourist activity means an activity that:

(a) is a leisure activity; and

(b) is of a touring nature; and

(c) does not involve the transporting of passengers:

(i) by taxi or limousine for fares; or

(ii) by a hire car service.

(2)    
In this regulation:

leisure activity
includes an activity involving a visit by a tourist to a site of scenic beauty, cultural interest, environmental interest, historical interest or recreational interest.