A New Tax System (Wine Equalisation Tax) Act 1999

Part 4 - Wine tax credits  

Division 17 - Wine tax credits  

17-15   17-15   Commissioner not required to consider credit claims for less than $200  

The Commissioner is not required to consider a claim under subsection 17-10(2) or (2A) for a * wine tax credit if the total amount claimed is less than $200.

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