A New Tax System (Wine Equalisation Tax) Act 1999
Part 2
-
Wine tax
Division 7
-
Exemptions
7-15
Exemptions based on Schedule 4 to the
Customs Tariff Act 1995
(1)
A * customs dealing is not taxable if it is an * importation of wine covered by item 10, 11, 15, 18, 21, 21A, 24 or 27 in Schedule 4 to the * Customs Tariff .
(2)
To avoid doubt, a reference to wine that is covered by an item in Schedule 4 to the * Customs Tariff includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of the Customs Tariff Act 1995 .
A * customs dealing is not taxable if it is an * importation of wine covered by item 10, 11, 15, 18, 21, 21A, 24 or 27 in Schedule 4 to the * Customs Tariff .
View history note
Hide history note(2)
To avoid doubt, a reference to wine that is covered by an item in Schedule 4 to the * Customs Tariff includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of the Customs Tariff Act 1995 .
This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.