A New Tax System (Wine Equalisation Tax) Act 1999

Part 2 - Wine tax  

Division 7 - Exemptions  

7-15   Exemptions based on Schedule 4 to the Customs Tariff Act 1995  

(1)  


A * customs dealing is not taxable if it is an * importation of wine covered by item 10, 11, 15, 18, 21, 21A, 24 or 27 in Schedule 4 to the * Customs Tariff .

(2)  


To avoid doubt, a reference to wine that is covered by an item in Schedule 4 to the * Customs Tariff includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of the Customs Tariff Act 1995 .



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