A New Tax System (Wine Equalisation Tax) Act 1999
Part 4
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Wine tax credits
Division 17
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Wine tax credits
17-15
17-15
Commissioner not required to consider credit claims for less than $200
The Commissioner is not required to consider a claim under subsection 17-10(2) or (2A) for a * wine tax credit if the total amount claimed is less than $200.
The Commissioner is not required to consider a claim under subsection 17-10(2) or (2A) for a * wine tax credit if the total amount claimed is less than $200.
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