Tax Laws Amendment (2005 Measures No. 4) Act 2005 (160 of 2005)

Schedule 4   Wine equalisation tax

Part 2   Consequential amendments

Taxation Administration Act 1953

26   Subsection 62(2A)

Repeal the subsection, substitute:

(2A) Each of the following decisions is a reviewable wine tax decision under the Wine Tax Act:

Reviewable wine tax decisions

Item

Decision

Provision of this Part under which decision is made

1

disallowing the whole or a part of your claim for a wine tax credit

section 17-45

2

deciding the date of effect of your approval as a New Zealand participant

section 19-7

3

refusing to approve you as a New Zealand participant

section 19-7

4

revoking your approval as a New Zealand participant

section 19-8

5

deciding the date of effect of revocation of your approval as a New Zealand participant

section 19-8