A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 1 Indirect Tax Acts
Part 3 Amendment of the A New Tax System (Wine Equalisation Tax) Act 1999
212 Subsection 5-30(5) (table item LE4, 3rd column)
Omit "was the owner (within the meaning of the Customs Act 1901) of the wine immediately before the sale", substitute "bought the wine".
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