A New Tax System (Wine Equalisation Tax) Act 1999
Part 3
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Quoting
Division 13
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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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