A New Tax System (Wine Equalisation Tax) Act 1999

Part 5 - Payments and refunds of wine tax  

Division 21 - Inclusion of wine tax and wine tax credits in net amounts  

Subdivision 21-A - General  

21-5   Net amounts increased by amounts of wine tax  


Your * net amount for a * tax period is * increased by the sum of all of the amounts of wine tax (if any) payable by you that are attributable to that tax period.

However, this section does not apply to wine tax payable on * customs dealings .


This section has the effect of incorporating your liability for the wine tax (other than wine tax on customs dealings) into the amount of GST that you are liable to pay under Division 33 of the GST Act, or into the amount of refund to which you are entitled under Division 35 of the GST Act.

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