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
2 Section 17-5 (after table item CR8)
Insert:
|
CR9 |
*Producer rebate |
You make an *assessable dealing in circumstances that entitle you to a *producer rebate under Division 19. |
the amount of the *producer rebate under Division 19 |
immediately before the end of the financial year in which the *assessable dealing occurs |