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A New Tax System (Wine Equalisation Tax) Act 1999

Part 4 - Wine tax credits  

Division 17 - Wine tax credits  

17-1  

17-1   What this Division is about  

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Wine tax credits can arise in a number of circumstances. Generally speaking, they prevent wine tax applying more than once to the same goods.

Note:

If you are in the GST system, wine tax credits are included in your net amounts (see Part 5 ). If you are not in the GST system, you can claim wine tax credits under this Part. Producer rebates under Division 19 are a form of wine tax credit.
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