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A New Tax System (Luxury Car Tax) Regulations 2000

Authoritative Version
  • - F2000B00120
  • In force - Superseded Version
  • View Series
SR 2000 No. 112 Regulations as made
Principal Regulations
Administered by: Treasury
General Comments: This instrument was backcaptured in accordance with Section 36 of the Legislative Instruments Act 2003
Registered 01 Jan 2005
Tabling HistoryDate
Tabled Senate19-Jun-2000
Tabled HR19-Jun-2000
Gazetted 15 Jun 2000
Table of contents.

A New Tax System (Luxury Car Tax) Regulations 2000

Statutory Rules 2000 No. 112

I, WILLIAM PATRICK DEANE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the A New Tax System (Luxury Car Tax) Act 1999.

Dated 7 June 2000

WILLIAM DEANE

Governor-General

By His Excellency’s Command

C. R. KEMP


A New Tax System (Luxury Car Tax) Regulations 2000

Statutory Rules 2000 No. 1121

made under the

 

 

 

Contents

                                                                                                                 Page

                        1  Name of Regulations                                                         2

                        2  Commencement                                                                2

                        3  Definition                                                                          2

               25-1.01  Meaning of luxury car — emergency vehicles                      2

Schedule 1           Emergency vehicles                                                         3

 


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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:

Act means the A New Tax System (Luxury Car Tax) Act 1999.

25-1.01   Meaning of luxury car — emergency vehicles

                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

                        (iii)    to the effect that the vehicle is to be used only as an emergency vehicle of the kind described in the statement.


Schedule 1        Emergency vehicles

(regulation 25-1.01)

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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


Note

1.       Made by the Governor-General on 7 June 2000, and notified in the Commonwealth of Australia Gazette on 15 June 2000