A New Tax System (Wine Equalisation Tax) Act 1999

Part 2 - Wine tax  

Division 9 - Taxable value  

Subdivision 9-A - General rules for working out taxable value  

9-10   Agreement with Commissioner regarding calculation of taxable value  

(1)    
The Commissioner may enter into an agreement with you about calculating the * taxable values of particular * taxable dealings for which you are liable for the wine tax.

(2)    
So far as the agreement is inconsistent with this Act, the agreement prevails.