Document ID: chunk:federal_register_of_legislation:F2019L01158:reg:9
Version: federal_register_of_legislation:F2019L01158
Segment Type: reg
Provision Reference: reg 9
Character Range: 4616–6576

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

Division 27—The Dictionary

27‑1.01  Meaning of refund‑eligible car
  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:
 (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
 (b) it is in the category described as "off‑road passenger vehicle (MC)" in clause 4.3.3 of that instrument.

27‑1.02  Meaning of tourist activity
 (1) For the purposes of the definition of tourist activity in section 27‑1 of the Act, a tourist activity is 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) 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.

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
 (1) Section 25‑1.01 applies in relation to supplies made, or importations occurring, after the commencement of this instrument.
 (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.