Federal Register of Legislation - Australian Government

Primary content

A New Tax System (Luxury Car Tax) Regulations 2019

Authoritative Version
Regulations as made
These regulations repeal and remake the A New Tax System (Luxury Car Tax) Regulations 2000 with minor changes to bring the provisions in line with current drafting conventions. These regulations support the operation of the Luxury Car Tax by defining when a vehicle is an emergency vehicle, which are exempt from the luxury car tax, and defining the term ‘refund-eligible car’ to provide a tax refund for certain cars used in primary production and tourism industries.
Administered by: Treasury
Registered 06 Sep 2019
Tabling HistoryDate
Tabled HR11-Sep-2019
Tabled Senate12-Sep-2019
Help with file formats Help with file formats
Legislative Instrument
F2019L01158 : Authoritative PDF Document : 0.6MB Primary Document Icon F2019L01158 : ZIP Document : 0.1MB
9 pages

Explanatory Statement
F2019L01158ES : PDF Document : 0.5MB Primary Document Icon F2019L01158ES : ZIP Document : 35KB
5 pages