A New Tax System (Luxury Car Tax) Regulations 2000

Schedule 1 - Emergency vehicles

(regulation 25-1.01)

Item	Emergency vehicle
1	A vehicle that is registered in a State or Territory as an emergency vehicle
2	An ambulance
3	A mobile intensive care ambulance (MICA), 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 of this Schedule before its first use as a vehicle