A New Tax System (Luxury Car Tax) Regulations 2000
1
Name of Regulations
These Regulations are the A New Tax System (Luxury Car Tax) Regulations 2000. 2 Commencement
These Regulations commence on the commencement of the A New Tax System (Luxury Car Tax) Act 1999. 3 Definition
In these Regulations:
For paragraph 25-1(2)(a) of the Act, a vehicle is an emergency vehicle if the vehicle:
(a) is mentioned, or is in a class of vehicles that is mentioned, in one or more of the items in Schedule 1; and
(b) is the subject of a statement, in the approved form:
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:
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:
(2)
In this regulation:
Schedule 1 - Emergency vehicles
These Regulations are the A New Tax System (Luxury Car Tax) Regulations 2000. 2 Commencement
These Regulations commence on the commencement of the A New Tax System (Luxury Car Tax) Act 1999. 3 Definition
In these Regulations:
Act
means the A New Tax System (Luxury Car Tax) Act 1999.
For paragraph 25-1(2)(a) of the Act, a vehicle is an emergency vehicle if the vehicle:
(a) is mentioned, or is in a class of vehicles that is mentioned, in one or more of the items in Schedule 1; and
(b) is the subject of a statement, in the approved form:
(i) given to the supplier of the vehicle by the person to whom the vehicle is supplied; and
(ii) given at the time that the vehicle is supplied; and
27-1.01 Meaning of refund-eligible car (1)
(iii) to the effect that the vehicle is to be used only as an emergency vehicle of the kind described in the statement.
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.
View history note
Hide history noteFor 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.
(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 |