A New Tax System (Wine Equalisation Tax) Act 1999

Part 2 - Wine tax  

Division 7 - Exemptions  

7-20   7-20   Exemption for local entry if wine has been taxed while in bond  

A * local entry of wine is not taxable if you or anyone else became liable to tax on a previous * assessable dealing with the wine while it was in bond or under customs control under the Customs Act 1901 .

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