Indirect Tax Legislation Amendment Act 2000 (92 of 2000)

Schedule 10   Alcoholic beverages

Sales Tax Assessment Act 1992

3   After subsection 51(3)

Insert:

(3A) An entitlement to a credit in respect of increased duty alcoholic goods sold before 1 July 2000 cannot arise from a return of the goods to the seller after 30 June 2000.