A New Tax System (Wine Equalisation Tax) Act 1999

Part 3 - Quoting  

Division 13 - Quoting for dealings in wine  

13-1   13-1   What this Division is about  

In certain circumstances you can quote for a dealing with wine. This is designed to avoid the wine tax becoming payable on sales preceding the last wholesale sale. (Under section 7-10 , wine tax is not payable on a sale for which the purchaser has quoted.)

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