A New Tax System (Wine Equalisation Tax) Act 1999

Part 2 - Wine tax  

Division 9 - Taxable value  

Subdivision 9-C - Additions to taxable value  

9-75  

9-75   Assessable dealing with wine in bond  

If a * taxable dealing happens while the wine is in bond or otherwise subject to customs control under the Customs Act 1901 , the * taxable value is * increased by the amount of * customs duty to which the wine would have been subject if it had been entered for home consumption under the Customs Act 1901 at the time of the taxable dealing.