A New Tax System (Wine Equalisation Tax) Act 1999

Part 5 - Payments and refunds of wine tax  

Division 21 - Inclusion of wine tax and wine tax credits in net amounts  

Subdivision 21-B - Members of GST groups  

21-40   Who is liable for wine tax  

(1)    
Wine tax payable on a * taxable dealing for which a *member of a * GST group would (apart from this section) be liable to the tax:

(a) is payable by the *representative member; and

(b) is not payable by the member that would be so liable (unless the member is the representative member).

(2)    
However, if the member is not the * representative member of the * GST group , this section only applies to wine tax payable on a * customs dealing if the tax is payable at a time when wine tax on * taxable dealings is normally payable by the representative member.

(3)    
This section has effect despite subsection 5-5(2) (which is about liability for wine tax).