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

1A   Section 5-5 (after table item AD12e)

Insert:

AD12f

*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