A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 1 Indirect Tax Acts
Part 3 Amendment of the A New Tax System (Wine Equalisation Tax) Act 1999
221 Section 17-5 (table items CR11 and CR12)
Repeal the items, substitute:
|
CR11 |
Tax excluded from sale *price of *GST-free supply of tax paid wine |
You sold wine for a *price that excluded some or all of the wine tax previously *borne by you on the wine, and the sale was a *GST-free supply of the wine. |
wine tax excluded from sale *price |
time of sale |