Document ID: chunk:federal_register_of_legislation:F2019L01158:front:0
Version: federal_register_of_legislation:F2019L01158
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A New Tax System (Luxury Car Tax) Regulations 2019

I, 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.

Dated 05 September 2019

  David Hurley
  Governor‑General

By His Excellency's Command

Michael Sukkar
Assistant Treasurer

Contents
Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Schedules
5 Definitions
Part 5—Rules for interpreting the Act
Division 25—Luxury cars
25‑1.01..................................Emergency vehicles
Division 27—The Dictionary
27‑1.01.......................................Meaning of refund‑eligible car
27‑1.02.......................................Meaning of tourist activity
Part 6—Application, saving and transitional provisions
Division 29—Application provisions in relation to the commencement of this instrument
29‑1.01..Application provisions in relation to the commencement of this instrument
Schedule 1—Repeals
A New Tax System (Luxury Car Tax) Regulations 2000

Part 1—Preliminary