A New Tax System (Wine Equalisation Tax) Regulations 2000
Part 5
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Payments and refunds of wine tax
Division 25
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Tourist refund scheme
Subdivision 25-2
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Working out amount to be paid
25-5.03
Amount
For the purposes of subsection 25-5(2) of the Act, the amount of wine tax borne on wine is 29% of half of the GST inclusive price paid by the purchaser for the wine.
For the purposes of subsection 25-5(2) of the Act, the amount of wine tax borne on wine is 29% of half of the GST inclusive price paid by the purchaser for the wine.
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