A New Tax System (Luxury Car Tax) Regulations 2000
(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 |
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