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
Governor-General
By His Excellency’s Command
C. R. KEMP
A New Tax System (Luxury Car Tax) Regulations 2000
made under the
A New Tax System (Luxury Car Tax) Act 1999
Page
1 Name of Regulations
2 Commencement
3 Definition
25-1.01 Meaning of luxury car — emergency vehicles
Schedule 1 Emergency vehicles
These Regulations are the A New Tax System (Luxury Car Tax) Regulations 2000.
These Regulations commence on the commencement of the A New Tax System (Luxury Car Tax) Act 1999.
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.
(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 |
Note
1. Made by the Governor-General on 7 June 2000, and notified in the Commonwealth of Australia Gazette on 15 June 2000.