A New Tax System (Luxury Car Tax) Regulations 2019
For the purposes of the definition of refund-eligible car in section 27-1 of the Act, a 4 wheel drive, or all wheel drive, car is a refund-eligible car if:
(a) it is 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 (within the meaning given by clause 3 of that instrument) of not less than 175 mm; or
(b) it is in the category described as " off-road passenger vehicle (MC) " in clause 4.3.3 of that instrument.
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