A New Tax System (Wine Equalisation Tax) Act 1999

Part 2 - Wine tax  

Division 7 - Exemptions  

7-10   Exemptions based on quoting  

(1)    
A sale is not taxable if the purchaser * quotes for the sale at or before the time of the sale.

(2)    
A * customs dealing is not taxable if the entity that would, apart from this subsection, be liable for the wine tax on the dealing * quotes for the dealing at or before the time of the dealing.