Tax Laws Amendment (2012 Measures No. 5) Act 2012 (184 of 2012)
Part 1 Producer rebates
A New Tax System (Wine Equalisation Tax) Act 1999
4 Application of amendments
(1) The amendments made by this Part apply in relation to assessable dealings on or after the day (the application day ) that is the later of:
(a) 1 December 2012; or
(b) the day on which this Act receives the Royal Assent.
(2) If the wine to which such an assessable dealing relates was manufactured using other wine that was supplied before the application day, the A New Tax System (Wine Equalisation Tax) Act 1999 as amended by this Part applies in relation to the assessable dealing as if:
(a) you have been notified, under subsection 19-17(3) of that Act as so amended, that the producer of the other wine is not entitled to a producer rebate for the other wine; and
(b) section 19-28 of that Act as so amended did not apply in relation to that notice.