Federal Register of Legislation - Australian Government

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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
Enabled by
A New Tax System (Luxury Car Tax) Act 1999
C2004A00463No. 76, 1999