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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