A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 (177 of 1999)

Schedule 1   Indirect Tax Acts

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

172   Section 33-1 (at the end of the definition of application to own use )

Add:

; or (g) using the wine as part of the process of manufacture or other treatment or processing of wine or other goods.