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)



*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