Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)
Schedule 2 GST treatment of cross-border transactions between businesses
Part 4 Value of taxable importations
A New Tax System (Goods and Services Tax) Act 1999
23 Subparagraphs 38-185(3)(f)(ii) and 38-185(4)(f)(ii)
Omit "wine (within the meaning of the *Wine Tax Act)", substitute "*wine".