A New Tax System (Wine Equalisation Tax) Act 1999

Part 1 - Introduction  

Division 2 - Overview of the wine tax legislation  


2-20   Payment of wine tax (Part 5)  

Part 5 provides for amounts of wine tax, and wine tax credits, to be included in net amounts under the GST system. This has the effect of incorporating the wine tax into the payments and refunds system for the GST. However, the assessed wine tax is paid together with customs duty (where appropriate).

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