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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.
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Administered by: Treasury
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Sunset Details
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