Tax Laws Amendment (2005 Measures No. 4) Act 2005 (160 of 2005)
Schedule 4 Wine equalisation tax
Part 1 Main amendments
A New Tax System (Wine Equalisation Tax) Act 1999
13 At the end of section 19-10
(3) You are not entitled to a *producer rebate because of subsection 19-5(2) for a dealing in wine *produced in *New Zealand if:
(a) the wine is exported from *Australia after that dealing; and
(b) at the time of a claim for producer rebate in respect of that wine you were, or should reasonably have been, aware that the wine had been, or would be, so exported.
(4) You are not entitled to a *producer rebate because of subsection 19-5(2) for a dealing in wine *produced in *New Zealand if a producer rebate has previously been paid in respect of the wine.
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