Document ID: chunk:federal_register_of_legislation:F2019L01158:reg:5
Version: federal_register_of_legislation:F2019L01158
Segment Type: reg
Provision Reference: reg 5
Character Range: 2367–3403

5  Definitions
Note: A number of expressions used in this instrument are defined in the Act, including the following:
(a) car;
(b) import;
(c) supply.
  In this instrument:
Act means the A New Tax System (Luxury Car Tax) Act 1999.
leisure activity: see subsection 27‑1.02(2).

Part 5—Rules for interpreting the Act

Division 25—Luxury cars

25‑1.01  Emergency vehicles
 (1) For the purposes of paragraph 25‑1(2)(a) of the Act, a vehicle is an emergency vehicle if:
 (a) it is a vehicle set out in subsection (2); and
 (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:
 (i) to the supplier of the vehicle, at the time the vehicle is supplied, by the recipient of the supply; or
 (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.
 (2) For the purposes of subsection (1), the vehicles are set out in the following table:

Item  Vehicles