A New Tax System (Wine Equalisation Tax) Act 1999

Part 1 - Introduction  

Division 3 - Defined terms  

3-5   When terms are not identified  

(1)    
Once a defined term has been identified by an asterisk, later occurrences of the term in the same subsection are not usually asterisked.

(2)    
Terms are not asterisked in the non-operative material contained in this Act.

Note:

The non-operative material is described in Division 4 .

(3)    

The following basic terms used throughout the Act are not identified with an asterisk.

Common definitions that are not asterisked
Item	This term:
1	amount
2	Commissioner
3	entity
3A	indirect tax zone
5	wine
6	wine tax
7	you