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  

21-45   Who is entitled to wine tax credits  

(1)    
If a * member of a * GST group would (apart from this section) be entitled to a * wine tax credit :

(a) the * representative member is entitled to the wine tax credit; and

(b) the member that would be so entitled is not entitled to the wine tax credit (unless the member is the representative member).

(2)    
This section has effect despite section 17-5 (which is about entitlement to wine tax credits).