A New Tax System (Wine Equalisation Tax) Act 1999

Part 1 - Introduction  

Division 1 - Preliminary  

1-3   How the wine tax law applies to things outside the indirect tax zone and things happening before commencement  

(1)    

The * wine tax law extends to acts, omissions, matters and things outside Australia (within the meaning of the *ITAA 1997) (except where a contrary intention appears).

(2)    
The * wine tax law applies to acts and omissions happening before or after the commencement of this Act (except where there is an express statement to the contrary).