A New Tax System (Wine Equalisation Tax) Act 1999

Part 6 - Miscellaneous  

Division 27 - Miscellaneous  

27-20   Commonwealth etc. not liable to pay wine tax  


The Commonwealth and * untaxable Commonwealth entities are not liable to pay wine tax payable under this Act. However, it is the Parliament's intention that the Commonwealth and untaxable Commonwealth entities should:

(a) be notionally liable to pay wine tax payable under this Act; and

(b) be notionally entitled to * wine tax credits arising under this Act.


The * Finance Minister may give such written directions as are necessary or convenient for carrying out or giving effect to subsection (1) and, in particular, may give directions in relation to the transfer of * money within an account, or between accounts, operated by the Commonwealth or an * untaxable Commonwealth entity .


The directions given under subsection (2) may also take account of the provisions of the A New Tax System (Wine Equalisation Tax and Luxury Car Tax Transition) Act 1999 .

Directions under subsection (2) have effect, and must be complied with, despite any other Commonwealth law.


(Repealed by No 58 of 2006)


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