Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 10A Trading periods spanning midnight on 30 June 2000
A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999
5 After subsection 3(2)
(2A) This section applies to wine that is the subject of a supply to which section 6A of the A New Tax System (Goods and Services Tax Transition) Act 1999 applies as if the reference in paragraph (1)(b) of this section to having wine on hand at the start of 1 July 2000 were a reference to having wine on hand immediately after the end of the transition trading period (within the meaning of that section).