A New Tax System (Wine Equalisation Tax) Act 1999

Part 2 - Wine tax  

Division 9 - Taxable value  

Subdivision 9-B - Notional wholesale selling price  

9-30  

9-30   Working out notional wholesale selling prices for retail dealings with wine that is not grape wine  
The notional wholesale selling price for a * taxable dealing that is either:

(a) a * retail sale of wine that is not * grape wine ; or

(b) an * AOU connected with retail sales of wine that is not grape wine;

is worked out using the * half retail price method .