A New Tax System (Wine Equalisation Tax) Act 1999

Part 1 - Introduction  

Division 2 - Overview of the wine tax legislation  

2-5  

2-5   Liability to tax (Part 2)  
Part 2 sets out the rules that establish the liability for the wine tax. The broad aim of the wine tax law is to tax the last wholesale sale of wine (usually the sale from the last wholesaler to the retailer).