A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 1 Indirect Tax Acts
Part 1 Amendment of the A New Tax System (Goods and Services Tax) Act 1999
20 At the end of subsection 13-20(2)
Add:
; and (d) any *wine tax payable in respect of the *local entry of the goods.