A New Tax System (Luxury Car Tax) Regulations 2019 (Cth)

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

1 Name This instrument is the A New Tax System (Luxury Car Tax) Regulations 2019.

2 Commencement (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.

Commencement information Column 1 Column 2 Column 3 Provisions Commencement Date/Details 1. The whole of this instrument 1 October 2019. 1 October 2019

Note: This table relates only to the provisions of this instrument as originally made.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. (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.