A New Tax System (Wine Equalisation Tax) Act 1999
Part 2
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Wine tax
Division 7
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Exemptions
7-20
7-20
Exemption for local entry if wine has been taxed while in bond
A * local entry of wine is not taxable if you or anyone else became liable to tax on a previous * assessable dealing with the wine while it was in bond or under customs control under the Customs Act 1901 .
A * local entry of wine is not taxable if you or anyone else became liable to tax on a previous * assessable dealing with the wine while it was in bond or under customs control under the Customs Act 1901 .
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