A New Tax System (Wine Equalisation Tax) Act 1999
Part 6
-
Miscellaneous
Division 27
-
Miscellaneous
27-25
Cancellation of exemptions from wine tax
(1)
This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay wine tax payable under this Act.
(2)
The cancellation does not apply if the provision of the other Act:
(a) commences after this section commences; and
(b) refers specifically to wine tax payable under this Act.
This section cancels the effect of a provision of another Act that would have the effect of exempting a person from liability to pay wine tax payable under this Act.
(2)
The cancellation does not apply if the provision of the other Act:
(a) commences after this section commences; and
(b) refers specifically to wine tax payable under this Act.
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.