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  

21-80   Additional net amounts relating to GST joint ventures  

The additional net amount relating to a * GST joint venture in section 51-45 of the * GST Act :

(a) is increased by the amount of any wine tax on * taxable dealings for which the * joint venture operator is liable because of section 21-70 ; and

(b) is decreased by the amount of any * wine tax credits to which the joint venture operator is entitled because of section 21-75 .