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

24   Section 195-1


taxable dealing , in relation to *wine, has the meaning given by section 33-1 of the *Wine Tax Act.

taxable importation of a luxury car has the meaning given by section 27-1 of the A New Tax System (Luxury Car Tax) Act 1999.

wine has the meaning given by Subdivision 31-A of the *Wine Tax Act.

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