Tax Laws Amendment (Wine Producer Rebate and Other Measures) Act 2004 (129 of 2004)

Schedule 1   Wine producer rebates

A New Tax System (Wine Equalisation Tax) Act 1999

5   Section 33-1 (definition of producer )

Repeal the definition, substitute:

producer , of *rebatable wine, means an entity that *manufactures the wine, or supplies to another entity the grapes, other fruit, vegetables or honey from which the wine is manufactured.