Taxation Laws Amendment Act (No. 8) 2000 (156 of 2000)

Schedule 6   Other amendments

A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999

44   After subsection 3(3A)

Insert:

(3B) However, if the amount of sales tax you have borne in respect of the wine changes after 1 July 2000, the amount of the special credit changes accordingly.