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.