Treasury Laws Amendment (2017 Measures No. 4) Act 2017 (94 of 2017)
Schedule 1 Wine equalisation tax producer rebate
Part 1 Main amendments
Division 2 Application and transitional provisions
In this Division:
commencement time means the time this item commences.
fortified wine means wine that meets the requirements for fortified wine set out in clauses 3 to 7 of Standard 4.5.1 (Wine Production Requirements) (as registered on the Federal Register of Legislation and as in force at the commencement time), assuming that the Standard applied to wine manufactured in or outside of Australia.