{"id":"F2019L01158","name":"A New Tax System (Luxury Car Tax) Regulations 2019","slug":"a-new-tax-system-luxury-car-tax-regulations-2019","collection":"legislative_instrument","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":null,"makingDate":null,"administeringDepartment":null,"currentVersion":{"id":440214,"registerId":"F2019L01158-fast-fetch-1775955928276","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Luxury Car Tax) Regulations 2019","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n\n\n \n\nA New Tax System (Luxury Car Tax) Regulations 2019\n\nI, General the Honourable David Hurley AC DSC (Retd), Governor‑General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following regulations.\n\nDated 05 September 2019\n\nDavid Hurley\n\nGovernor‑General\n\nBy His Excellency’s Command\n\nMichael Sukkar\n\nAssistant Treasurer\n\n \n\n \n\n \n\n \n\n \n\n \n\n \n\nContents\n\nPart 1—Preliminary\n\n1 Name\n\n2 Commencement\n\n3 Authority\n\n4 Schedules\n\n5 Definitions\n\nPart 5—Rules for interpreting the Act\n\nDivision 25—Luxury cars\n\n25‑1.01..................................Emergency vehicles\n\nDivision 27—The Dictionary\n\n27‑1.01......................Meaning of refund‑eligible car\n\n27‑1.02..............................Meaning of tourist activity\n\nPart 6—Application, saving and transitional provisions\n\nDivision 29—Application provisions in relation to the commencement of this instrument\n\n29‑1.01..Application provisions in relation to the commencement of this instrument\n\nSchedule 1—Repeals\n\nA New Tax System (Luxury Car Tax) Regulations 2000\n\n \n\nPart 1—Preliminary\n\n \n\n1 Name\n\n This instrument is the A New Tax System (Luxury Car Tax) Regulations 2019.\n\n2 Commencement\n\n (1) Each provision of this instrument specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.\n\n \n\n- Commencement information\n- Column 1 Column 2 Column 3\n- Provisions Commencement Date/Details\n- 1. The whole of this instrument 1 October 2019. 1 October 2019\n\n\nNote: This table relates only to the provisions of this instrument as originally made. It will not be amended to deal with any later amendments of this instrument.\n\n (2) Any information in column 3 of the table is not part of this instrument. Information may be inserted in this column, or information in it may be edited, in any published version of this instrument.\n\n3 Authority\n\n This instrument is made under the A New Tax System (Luxury Car Tax) Act 1999.\n\n4 Schedules\n\n Each instrument that is specified in a Schedule to this instrument is amended or repealed as set out in the applicable items in the Schedule concerned, and any other item in a Schedule to this instrument has effect according to its terms.\n\n5 Definitions\n\nNote: A number of expressions used in this instrument are defined in the Act, including the following:\n\n(a) car;\n\n(b) import;\n\n(c) supply.\n\n In this instrument:\n\nAct means the A New Tax System (Luxury Car Tax) Act 1999.\n\nleisure activity: see subsection 27‑1.02(2).\n\nPart 5—Rules for interpreting the Act\n\nDivision 25—Luxury cars\n\n25‑1.01 Emergency vehicles\n\n (1) For the purposes of paragraph 25‑1(2)(a) of the Act, a vehicle is an emergency vehicle if:\n\n (a) it is a vehicle set out in subsection (2); and\n\n (b) a statement to the effect that the vehicle is to be used only as an emergency vehicle of the kind described in the statement is given:\n\n (i) to the supplier of the vehicle, at the time the vehicle is supplied, by the recipient of the supply; or\n\n (ii) to the Comptroller‑General of Customs (within the meaning of the Customs Act 1901), at the time the vehicle is imported, by the person importing the vehicle.\n\n (2) For the purposes of subsection (1), the vehicles are set out in the following table:\n\n \n\n| Item | Vehicles |\n| --- | --- |\n| 1 | A vehicle that is registered in a State or Territory as an emergency vehicle |\n| 2 | An ambulance |\n| 3 | A mobile intensive care ambulance, 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 |\n| 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 |\n| 5 | A police vehicle that is equipped with a siren and flashing warning lights |\n| 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 |\n| 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 |\n| 8 | An ambulance, or similar vehicle, that is specially equipped for carrying sick or wounded animals |\n| 9 | A vehicle that is acquired for immediate modification or conversion into a vehicle mentioned in another item in this table before its first use as a vehicle |\n\n\nDivision 27—The Dictionary\n\n27‑1.01 Meaning of refund‑eligible car\n\n For the purposes of the definition of refund‑eligible car in section 27‑1 of the Act, a 4 wheel drive, or all wheel drive, car is a refund‑eligible car if:\n\n (a) it is 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 (within the meaning given by clause 3 of that instrument) of not less than 175 mm; or\n\n (b) it is in the category described as “off‑road passenger vehicle (MC)” in clause 4.3.3 of that instrument.\n\n27‑1.02 Meaning of tourist activity\n\n (1) For the purposes of the definition of tourist activity in section 27‑1 of the Act, a tourist activity is an activity that:\n\n (a) is a leisure activity; and\n\n (b) is of a touring nature; and\n\n (c) does not involve the transporting of passengers:\n\n (i) by taxi or limousine for fares; or\n\n (ii) by a hire car service.\n\n (2) 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.\n\nPart 6—Application, saving and transitional provisions\n\nDivision 29—Application provisions in relation to the commencement of this instrument\n\n29‑1.01 Application provisions in relation to the commencement of this instrument\n\n (1) Section 25‑1.01 applies in relation to supplies made, or importations occurring, after the commencement of this instrument.\n\n (2) Despite the repeal of regulation 25‑1.01 of the A New Tax System (Luxury Car Tax) Regulations 2000, that regulation continues to apply in relation to supplies made, or importations occurring, before the commencement of this instrument, as if the repeal had not happened.\n\nSchedule 1—Repeals\n\n \n\nA New Tax System (Luxury Car Tax) Regulations 2000\n\n1 The whole of the instrument\n\nRepeal the instrument.\n\n \n","sortOrder":0}],"analysis":{"kimi_summary":{"content_quality":"ok","complexity_score":3,"scope_assessment":{"changed":false,"description":"This is a straightforward remake of the 2000 Regulations with minimal substantive change. The scope remains tightly focused on providing interpretative rules for specific terms in the parent Act (emergency vehicles, refund-eligible cars, tourist activities). The 2019 version appears to be a standard sunsetting/replacement exercise to keep the legislative framework current, not an expansion of regulatory scope."},"complexity_factors":["Short instrument with only 5 substantive provisions (25-1.01, 27-1.01, 27-1.02, 29-1.01, and the repeal)","Minimal cross-referencing — primarily references back to the parent Act (A New Tax System (Luxury Car Tax) Act 1999) and one external standard (Vehicle Standard ADR Definitions)","Simple conditional structure with straightforward 'if-then' logic in definitions","Only 3 defined terms in the instrument itself ('Act', 'leisure activity', with 'car', 'import', 'supply' defined in the parent Act)","Clear tabular format for listing vehicle types in section 25-1.01","No nested exceptions or complex temporal provisions beyond basic application/saving provisions in section 29-1.01"],"plain_english_summary":"This instrument replaces the 2000 rules and sets clearer tests for Luxury Car Tax (LCT) treatment: which vehicles are exempt as emergency vehicles, which 4WD/AWD models can be “refund-eligible,” and what counts as a “tourist activity” for LCT refunds. It includes transition rules for pre‑existing transactions. It chiefly affects dealers/importers, emergency services, and tourism operators, and matters because it determines who pays or can recover the substantial LCT on high‑priced vehicles."},"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"The instrument repeals the 2000 Regulations and replaces them with updated definitions and procedural rules, but it preserves prior‑period treatment for supplies/importations before commencement (29‑1.01(2)). It therefore consolidates and clarifies eligibility and evidence rules (emergency vehicles, refund‑eligible 4WDs, tourist activity) without expanding the categories of taxable supplies set by the Act (see 25‑1.01; 27‑1.01; 27‑1.02)."},"complexity_factors":["Cross‑references to the A New Tax System (Luxury Car Tax) Act 1999 (s 3) and to external Vehicle Standard (ADR) definitions (27‑1.01 refers to Vehicle Standard clauses 4.3.1, 4.3.3 and clause 3).","A precise technical threshold for refund eligibility: 175 mm ground clearance for certain passenger cars (27‑1.01(a)).","Evidence and timing condition: supplier or importer must be given a statement about emergency use at supply/import to claim emergency‑vehicle treatment (25‑1.01(1)(b)(i)‑(ii)).","A categorical table of vehicle types that qualify as emergency vehicles (25‑1.01(2)), which can require factual assessment (registration, fittings, markings).","Transitional provision preserving application of the repealed 2000 regulation for supplies/importations before commencement (29‑1.01(2)).","Complete repeal of the prior 2000 instrument (Schedule 1), creating a single consolidated regulatory text to apply after the commencement date.","Compliance burden concentrated on suppliers/importers to collect statements and on taxpayers to meet technical ADR‑based tests (25‑1.01; 27‑1.01)."],"plain_english_summary":"This instrument replaces the Luxury Car Tax Regulations 2000 and, from 1 October 2019, sets the rules used to decide luxury car tax liability: it defines emergency vehicles, which 4WD/all‑wheel vehicles qualify as refund‑eligible, and what counts as a tourist activity. It affects vehicle suppliers, importers, buyers and customs by prescribing the evidence and technical criteria required for exemptions or refunds — for example, statements about intended emergency use and a 175 mm ground‑clearance test for certain refund claims."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-luxury-car-tax-regulations-2019","history":"/api/acts/a-new-tax-system-luxury-car-tax-regulations-2019/history","analysis":"/api/acts/a-new-tax-system-luxury-car-tax-regulations-2019/analysis","conflicts":"/api/acts/a-new-tax-system-luxury-car-tax-regulations-2019/conflicts","importantCases":"/api/acts/a-new-tax-system-luxury-car-tax-regulations-2019/important-cases","documents":"/api/acts/a-new-tax-system-luxury-car-tax-regulations-2019/documents"}}