A New Tax System (Wine Equalisation Tax) Act 1999

Part 5 - Payments and refunds of wine tax  

Division 21 - Inclusion of wine tax and wine tax credits in net amounts  

Subdivision 21-A - General  

 View history note

 Hide history note

History

Subdiv 21-A heading inserted by No 176 of 1999, s 3 and Sch 1 item 224, effective 1 July 2000.

21-5   Net amounts increased by amounts of wine tax  

(1)    

View history reference

Your * net amount for a * tax period is * increased by the sum of all of the amounts of wine tax (if any) payable by you that are attributable to that tax period.

 View history note

 Hide history note

History

S 21-5(1) amended by No 39 of 2012, s 3 and Sch 3 item 11, by omitting " adding " before " the sum " , effective 1 July 2012.

S 21-5(1) amended by No 176 of 1999, s 3 and Sch 1 item 225, by inserting " payable by you " after " (if any) " , effective 1 July 2000.

(2)    
However, this section does not apply to wine tax payable on * customs dealings .

Note:

This section has the effect of incorporating your liability for the wine tax (other than wine tax on customs dealings) into the amount of GST that you are liable to pay under Division 33 of the GST Act, or into the amount of refund to which you are entitled under Division 35 of the GST Act.

Disclaimer and notice of copyright applicable to materials provided by CCH Australia Limited

CCH Australia Limited ("CCH") believes that all information which it has provided in this site is accurate and reliable, but gives no warranty of accuracy or reliability of such information to the reader or any third party. The information provided by CCH is not legal or professional advice. To the extent permitted by law, no responsibility for damages or loss arising in any way out of or in connection with or incidental to any errors or omissions in any information provided is accepted by CCH or by persons involved in the preparation and provision of the information, whether arising from negligence or otherwise, from the use of or results obtained from information supplied by CCH.

The information provided by CCH includes history notes and other value-added features which are subject to CCH copyright. No CCH material may be copied, reproduced, republished, uploaded, posted, transmitted, or distributed in any way, except that you may download one copy for your personal use only, provided you keep intact all copyright and other proprietary notices. In particular, the reproduction of any part of the information for sale or incorporation in any product intended for sale is prohibited without CCH's prior consent.