The existing A New Tax System (Luxury Car Tax) Regulations 2000 are scheduled to sunset on 1 October 2019.
The draft A New Tax System (Luxury Car Tax) Regulations 2019 are being made to ensure the ongoing operation of various Luxury Car Tax exemptions and refunds.
The draft regulations do not alter the substantive meaning or operation of the existing regulations. Minor technical changes have been made to reflect current drafting practice and omit provisions that are no longer operative.
Further details on the draft regulations are contained in the Explanatory Statement. The community's views are sought on the draft regulations.