A New Tax System (Wine Equalisation Tax) Regulations 2000

Part 5 - Payments and refunds of wine tax  

Division 25 - Tourist refund scheme  

Subdivision 25-1 - Kinds of purchases  

25-5.01   Purchases  

For the purposes of paragraphs 25-5(1)(b) and (1A)(b) of the Act, the purchase, in accordance with this Subdivision, of wine on which wine tax has been borne is a kind of purchase.

Note:

Part of a person ' s eligibility for the tourist refund scheme in section 25-5 of the Act involves making a purchase that is of a kind specified in the regulations.