A New Tax System (Wine Equalisation Tax) Act 1999
Part 2
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Wine tax
Division 7
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Exemptions
7-5
Exemption for dealings that are GST-free supplies or non-taxable importations
An * assessable dealing is not taxable if the dealing is:
(a) a * supply that is * GST-free (other than because of Subdivision 38-D (child care) of the * GST Act ); or
(b) a * local entry relating to an *importation that is a * non-taxable importation .
An * assessable dealing is not taxable if the dealing is:
(a) a * supply that is * GST-free (other than because of Subdivision 38-D (child care) of the * GST Act ); or
(b) a * local entry relating to an *importation that is a * non-taxable importation .
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