A New Tax System (Wine Equalisation Tax) Act 1999

Part 5 - Payments and refunds of wine tax  

Division 21 - Inclusion of wine tax and wine tax credits in net amounts  

Subdivision 21-C - Participants in GST joint ventures  

21-70   Who is liable for wine tax  

(1)    
Wine tax payable on a * taxable dealing that the * joint venture operator of a * GST joint venture makes, on behalf of another * participant in the joint venture, in the course of activities for which the joint venture was entered into:

(a) is payable by the joint venture operator; and

(b) is not payable by the other participant.

(2)    
This section has effect despite subsection 5-5(2) (which is about liability for wine tax).