A New Tax System (Wine Equalisation Tax) Act 1999

Part 6 - Miscellaneous  

Division 27 - Miscellaneous  

27-5   Wine tax must be specified on invoice for wholesale sales  

If you sell wine by * wholesale at a * price that includes wine tax that you have or will become liable to pay on the wine, you must specify the amount of the tax on any invoice given to the purchaser.


You commit an offence if you contravene this section.

Penalty: 20 penalty units.

Note 1:

Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

Note 2:

See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

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