Crimes (Taxation Offences) Act 1980

PART IX - OFFENCES RELATING TO WINE EQUALISATION TAX  

SECTION 19   APPLICATION OF PARTS I AND II IN RELATION TO WINE EQUALISATION TAX  

19(1)    
Without prejudice to their effect apart from this section, subsection 3(3) , paragraph 3(4)(e) and the provisions of Part II (other than section 8 and subsection 10(3) ) also have the effect they would have if:

(a)    

a reference in any of those provisions to income tax were a reference to wine tax; and

(b)    

a reference in any of those provisions to future income tax were a reference to future wine tax; and

(c)    

a reference in any of those provisions to the Income Tax Assessment Act were a reference to the wine tax law; and

(d)    

a reference in any of those provisions, in relation to a company or trustee, to income tax moneys, were a reference to wine tax moneys.

19(2)    

In applying the provisions of Part II (other than section 8 and subsection 10(3) ) in accordance with subsection (1) :

(a)    a reference in any of those provisions to the wine tax payable by a company or trustee, in relation to the intention of a person ' s entering into, or a person ' s knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the wine tax due and payable by the company or the trustee at the time when the arrangement or transaction was entered into; and

(b)    a reference in any of those provisions to future wine tax payable by a company or trustee, in relation to the intention of a person ' s entering into, or a person ' s knowledge or belief concerning, an arrangement or transaction is to be read as a reference to some or all of the wine tax that may reasonably be expected by that person to become payable by the company or trustee after the arrangement or transaction is entered into; and

(c)    a reference in any of those provisions (other than subsections 10(1) and (2) ), in relation to a company or trustee, to wine tax moneys is to be read as a reference to:

(i) wine tax payable by the company or trustee; and

(ii) costs ordered by a court against a company or trustee in a proceeding for the recovery of wine tax; and

(d)    a reference in subsections 10(1) and (2) to wine tax moneys is to be read as a reference to wine tax payable under the Wine Equalisation Tax Act.

19(3)    

In applying subsection 10(2) and sections 11 and 12 in accordance with subsections (1) and (2) , the liability of a company or trustee in respect of wine tax moneys that have been assessed is not to be taken not to be finally determined merely because of the possibility of the Commissioner ' s amending the assessment (otherwise than as a result of allowing an objection or to give effect to a decision of the Administrative Review Tribunal or a court).