A New Tax System (Wine Equalisation Tax) Act 1999
Part 4
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Wine tax credits
Division 17
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Wine tax credits
17-20
17-20
Wine tax credits to be applied against tax liabilities and excess refunded
If you have claimed under subsection 17-10(2) or (2A) a * wine tax credit to which you are entitled, the Commissioner must apply the wine tax credit under Division 3 of Part IIB of the Taxation Administration Act 1953 .
If you have claimed under subsection 17-10(2) or (2A) a * wine tax credit to which you are entitled, the Commissioner must apply the wine tax credit under Division 3 of Part IIB of the Taxation Administration Act 1953 .
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