A New Tax System (Wine Equalisation Tax Imposition - Excise) Act 1999

3   Imposition  

(1)    
The tax that is payable under the wine tax law (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999 ) is imposed by this section under the name of wine equalisation tax ( wine tax ).

(2)    
This section imposes wine tax only so far as that tax is a duty of excise within the meaning of section 55 of the Constitution.