A New Tax System (Wine Equalisation Tax) Act 1999

Part 5 - Payments and refunds of wine tax  

Division 23 - Wine tax on customs dealings  

23-10   23-10   Application of Division 165 of the GST Act  
Division 165 of the * GST Act applies to amounts that are payable under this Division as if they were amounts payable under the GST Act.

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