Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 9A   Producer rebates under the wine equalisation tax

A New Tax System (Wine Equalisation Tax) Act 1999

11   Section 33-1


producer's licence means a licence, issued under a *State law or a *Territory law, to make *retail sales of wine from particular premises:

(a) as a wine producer or a vigneron; or

(b) in a similar capacity determined in writing by the Commissioner.