A New Tax System (Wine Equalisation Tax) Act 1999
This section applies if:
(a) you *purchased wine under quote from the *producer of the wine; and
(b) in your *quote you did not state that you have the intention of dealing with the wine in one of the following ways:
(i) a way described in paragraph 13-5(1)(c) or (d);
(ii) by sale to an entity that will quote for the sale; and
(c) you cause an *assessable dealing with the wine that is a dealing in a way described in subparagraph (b)(i) or (ii).
(2)
Sections 7-5 (Exemption for dealings that are GST-free supplies etc.) and 7-10 (Exemptions based on quoting) do not apply to the *assessable dealing mentioned in paragraph (1)(c).
(3)
For the purposes of this Division:
(a) disregard paragraph (g) of the definition of application to own use in section 33-1 ; and
(b) treat the matter referred to in that paragraph as being an application to own use.
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