A New Tax System (Goods and Services Tax) Regulations 2019
Chapter 7
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Transitional
Part 7-2
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Matters relating to the A New Tax System (Goods and Services Tax Transition) Act 1999
The introduction of the wine equalisation tax under the A New Tax System (Wine Equalisation Tax) Act 1999 is a prescribed change. (2)
The imposition of the wine equalisation tax under the following Acts is a prescribed change: (a) the A New Tax System (Wine Equalisation Tax Imposition - Customs) Act 1999 ; (b) the A New Tax System (Wine Equalisation Tax Imposition - Excise) Act 1999 ; (c) the A New Tax System (Wine Equalisation Tax Imposition - General) Act 1999 .
Division 220
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Agreements spanning 1 July 2000
Subdivision 220-B
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Meaning of New Tax System changes
SECTION 220-5.04
Wine equalisation tax
(1)
The introduction of the wine equalisation tax under the A New Tax System (Wine Equalisation Tax) Act 1999 is a prescribed change. (2)
The imposition of the wine equalisation tax under the following Acts is a prescribed change: (a) the A New Tax System (Wine Equalisation Tax Imposition - Customs) Act 1999 ; (b) the A New Tax System (Wine Equalisation Tax Imposition - Excise) Act 1999 ; (c) the A New Tax System (Wine Equalisation Tax Imposition - General) Act 1999 .
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