A New Tax System (Wine Equalisation Tax) Act 1999

Part 3 - Quoting  

Division 13 - Quoting for dealings in wine  

13-30   13-30   Quote not effective for certain purposes if there are grounds for believing it was improperly made  

A *quote is not effective, so far as it would have resulted in an exemption, if at the time of the quote the entity to which the quote is made has reasonable grounds for believing that:

(a) you are not entitled to quote in the particular circumstances; or

(b) the quote is not made in the *approved form; or

(c) the quote is false or misleading in a material particular (either because of something stated in the quote or something left out).

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