A New Tax System (Luxury Car Tax) Amendment Regulations 2008 (No. 1) (Cth)

A New Tax System (Luxury Car Tax) Amendment Regulations 2008 (No. 1)¹

Select Legislative Instrument 2008 No. 239

I, QUENTIN BRYCE, 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 28 November 2008

QUENTIN BRYCE

Governor‑General

By Her Excellency’s Command

CHRIS BOWEN

Assistant Treasurer

Name of Regulations

These Regulations are the A New Tax System (Luxury Car Tax) Amendment Regulations 2008 (No. 1).

Commencement

These Regulations are taken to have commenced on 1 July 2008.

Amendment of A New Tax System (Luxury Car Tax) Regulations 2000

Schedule 1 amends the A New Tax System (Luxury Car Tax) Regulations 2000.

Schedule 1 Amendment

(regulation 3)

[1] After regulation 25‑1.01

insert

27‑1.01Meaning of refund‑eligible car

(1)For the definition of refund‑eligible car in section 27‑1 of the Act, a car is a refund‑eligible car if it is a 4 wheel drive, or all wheel drive, car that is:

(a)in the category described as ‘passenger car (MA)’ in clause 4.3.1 of the Vehicle Standard (Australian Design Rule – Definitions and Vehicle Categories) 2005 and has a ground clearance of not less than 175 mm; or

(b)in the category described as ‘off‑road passenger vehicle (MC)’ in clause 4.3.3 of the Vehicle Standard (Australian Design Rule – Definitions and Vehicle Categories) 2005.

(2)In this regulation:

ground clearance has the same meaning as in clause 3 of the Vehicle Standard (Australian Design Rule – Definitions and Vehicle Categories) 2005.

27‑1.02Meaning of tourist activity

(1)For the definition of tourist activity in section 27‑1 of the Act, a tourist activity means an activity that:

(a)is a leisure activity; and

(b)is of a touring nature; and

(c)does not involve the transporting of passengers:

(i)by taxi or limousine for fares; or

(ii)by a hire car service.

(2)In this regulation:

leisure activity includes an activity involving a visit by a tourist to a site of scenic beauty, cultural interest, environmental interest, historical interest or recreational interest.

Note

All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See