A New Tax System (Wine Equalisation Tax) Act 1999

Part 2 - Wine tax  

Division 7 - Exemptions  

7-5   Exemption for dealings that are GST-free supplies or non-taxable importations  

An * assessable dealing is not taxable if the dealing is:

(a) a * supply that is * GST-free (other than because of Subdivision 38-D (child care) of the * GST Act ); or

(b) a * local entry relating to an *importation that is a * non-taxable importation .

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