A New Tax System (Wine Equalisation Tax) Act 1999

Part 6 - Miscellaneous  

Division 27 - Miscellaneous  

27-25   Cancellation of exemptions from wine tax  

This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay wine tax payable under this Act.

The cancellation does not apply if the provision of the other Act:

(a) commences after this section commences; and

(b) refers specifically to wine tax payable under this Act.

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