A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 1   Indirect Tax Acts

Part 3   Amendment of the A New Tax System (Wine Equalisation Tax) Act 1999

212   Subsection 5-30(5) (table item LE4, 3rd column)

Omit "was the owner (within the meaning of the Customs Act 1901) of the wine immediately before the sale", substitute "bought the wine".