A New Tax System (Wine Equalisation Tax) Act 1999

Part 2 - Wine tax  

Division 5 - General rules for taxability  

5-20  

5-20   Indirect marketing sale (AD2d and AD12d)  
A sale of * assessable wine is an indirect marketing sale if it is a * retail sale made by an entity (the marketer ) that is not the * manufacturer of the wine and the sale is made:

(a) under an arrangement that provides for the sale of the wine to be made by an entity that is acting for the marketer but is not an employee of the marketer; or

(b) from premises that:

(i) are used, mainly for making retail sales of wine, by an entity or entities other than the marketer; and

(ii) are held out to be premises of, or premises used by, the other entity or entities.