A New Tax System (Wine Equalisation Tax) Act 1999

Part 4 - Wine tax credits  

Division 17 - Wine tax credits  

17-20   17-20   Wine tax credits to be applied against tax liabilities and excess refunded  

If you have claimed under subsection 17-10(2) or (2A) a * wine tax credit to which you are entitled, the Commissioner must apply the wine tax credit under Division 3 of Part IIB of the Taxation Administration Act 1953 .

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