Tax Laws Amendment (2005 Measures No. 4) Act 2005 (160 of 2005)
Schedule 4 Wine equalisation tax
Part 1 Main amendments
A New Tax System (Wine Equalisation Tax) Act 1999
1 Section 17-5 (table item CR9)
Repeal the item, substitute:
|
CR9 |
*Producer rebate |
An *assessable dealing is made in circumstances that entitle you to a producer rebate under Division 19. |
the amount of the producer rebate under Division 19 |
immediately before the end of the financial year in which the assessable dealing occurs |