Tax and Superannuation Laws Amendment (2016 Measures No. 1) Act 2016 (52 of 2016)
Schedule 2 GST treatment of cross-border transactions between businesses
Part 4 Value of taxable importations
A New Tax System (Goods and Services Tax) Act 1999
23 Subparagraphs 38-185(3)(f)(ii) and 38-185(4)(f)(ii)
Omit "wine (within the meaning of the *Wine Tax Act)", substitute "*wine".
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
