A New Tax System (Wine Equalisation Tax) Act 1999

5-40 Reductions in wine tax for some importations that are free of customs duty  
If:

(a) a *taxable dealing with wine is a *customs dealing; and

(b) a proportion of the value of the wine is not liable to *customs duty because of by-laws made for the purposes of item 15 in Part I of Schedule 4 to the *Customs Tariff;

the amount of wine tax on the dealing is an amount equal to the amount worked out under subsection 5-5(3) and then reduced by the same proportion.