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
9 Section 33-1
producer , of *rebatable wine, means an entity that:
(a) *manufactures the wine, or supplies to another entity the grapes, other fruit, vegetables or honey from which the wine is manufactured; and
(b) holds a *producer's licence.