A New Tax System (Wine Equalisation Tax) Act 1999

Part 5 - Payments and refunds of wine tax  

Division 23 - Wine tax on customs dealings  

23-1   What this Division is about  


Wine tax on a customs dealing is not included in net amounts. Generally speaking, it is paid together with customs duty. (This is consistent with payment of assessed GST on taxable importations.)




This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.