A New Tax System (Wine Equalisation Tax) Act 1999
Part 5
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Payments and refunds of wine tax
Division 25
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Tourist refund scheme
25-1
What this Division is about
View history note
Hide history noteIf you take wine overseas as accompanied baggage, or you are a resident of an external Territory and send wine home, you may be entitled to a refund of the wine tax borne by you on the wine.
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