Tax Laws Amendment (Wine Producer Rebate and Other Measures) Act 2004 (129 of 2004)
Schedule 2 Compliance improvement measures
A New Tax System (Wine Equalisation Tax) Act 1999
1 Section 5-5 (after table item AD2e)
Insert:
|
AD2f |
*retail sale, in the course of any business, of wine that is placed in *containers at a time after wine tax became payable on the wine by a person other than the seller |
seller |
time of sale |
the *notional wholesale selling price |