A New Tax System (Wine Equalisation Tax) Act 1999

Part 1 - Introduction  

Division 2 - Overview of the wine tax legislation  

2-15   2-15   Wine tax credits (Part 4)  
Part 4 is about the entitlement to, and claiming of, wine tax credits. The system of wine tax credits deals (among other things) with situations where wine tax has become payable more than once on the same wine.

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