A New Tax System (Wine Equalisation Tax) Act 1999

Part 2 - Wine tax  

Division 9 - Taxable value  

Subdivision 9-C - Additions to taxable value  

9-80  

9-80   Amounts not to be added if they are already included in the taxable value  
This Subdivision does not add any amount to the * taxable value so far as it would already be included in the taxable value.