A New Tax System (Wine Equalisation Tax) Act 1999
Part 5
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Payments and refunds of wine tax
Division 21
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Inclusion of wine tax and wine tax credits in net amounts
Subdivision 21-A
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General
21-10
Attribution rules for wine tax
(1)
The wine tax payable by you on a * taxable dealing that is a * supply is attributable to the same * tax period , or tax periods, applying to you as the tax period or tax periods to which:
(a) if the supply is a * taxable supply - the taxable supply is attributable; or
(b) if the supply is not a taxable supply - the supply would be attributable if it were a taxable supply.
The wine tax payable by you on a * taxable dealing that is not a * supply is attributable to the * tax period during which the time of dealing occurs, as specified in column 4 of the * Assessable Dealings Table .
View history note
Hide history noteThe wine tax payable by you on a * taxable dealing that is a * supply is attributable to the same * tax period , or tax periods, applying to you as the tax period or tax periods to which:
(a) if the supply is a * taxable supply - the taxable supply is attributable; or
(b) if the supply is not a taxable supply - the supply would be attributable if it were a taxable supply.
For the basic rules on attribution of taxable supplies, see section 29-5 of the GST Act.
(2)The wine tax payable by you on a * taxable dealing that is not a * supply is attributable to the * tax period during which the time of dealing occurs, as specified in column 4 of the * Assessable Dealings Table .
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