Tax Laws Amendment (2005 Measures No. 4) Act 2005 (160 of 2005)

Schedule 4   Wine equalisation tax

Part 1   Main amendments

A New Tax System (Wine Equalisation Tax) Act 1999

22   At the end of section 19-25

Add:

(5) For the purposes of the application of Part VI of the Taxation Administration Act 1953, a *producer rebate under subsection 19-5(2) is to be treated as a net amount.