A New Tax System (Wine Equalisation Tax) Act 1999

Part 2 - Wine tax  

Division 5 - General rules for taxability  

5-10   Sale time brought forward if purchaser uses the wine before title passes  

(1)  
This section applies to an * assessable dealing that consists of a sale, if the purchaser uses the wine after the time when the contract is made but before the time when title is to pass to the purchaser under the contract.

(2)  
The time when the purchaser first so uses the wine is taken to be the time of the sale for the purposes of the * wine tax law .




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