Treasury Laws Amendment (2017 Measures No. 4) Act 2017 (94 of 2017)

Schedule 1   Wine equalisation tax producer rebate

Part 1   Main amendments

Division 1   Amendments

A New Tax System (Wine Equalisation Tax) Act 1999

3   After section 13-30

Insert:

13-32 Quote not effective if entity to whom quote is made purchased the wine for a price that included wine tax

A *quote is not effective for the purposes of applying subsection 7-10(1) to a particular sale if the entity to which the quote is made purchased the wine for a *price that included wine tax.