A New Tax System (Wine Equalisation Tax) Regulations 2000

Part 5 - Payments and refunds of wine tax  

Division 25 - Tourist refund scheme  

Subdivision 25-2 - 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.

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