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

23   Section 33-1

Insert:

New Zealand means the territory of New Zealand but does not include Tokelau or the Associated Self Governing States of the Cook Islands and Niue.