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

Schedule 7   Amendments relating to the Tradex Scheme

Part 2   Amendments relating to indirect taxes commencing on 1 July 2000

A New Tax System (Wine Equalisation Tax) Act 1999

17   Subsection 5-30(5) (after table item LE14)



the wine is *tradex scheme goods, and any of the circumstances referred to in subsection 21(1) of that Act have occurred in respect of any of the wine

holder (within the meaning of the Tradex Scheme Act 1999) of the *tradex order relating to the wine