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

221   Section 17-5 (table items CR11 and CR12)

Repeal the items, substitute:


Tax excluded from sale *price of *GST-free supply of tax paid wine

You sold wine for a *price that excluded some or all of the wine tax previously *borne by you on the wine, and the sale was a *GST-free supply of the wine.

wine tax excluded from sale *price

time of sale