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

245   Section 33-1 (definition of GST importation value )

After "the local entry", insert "(disregarding any wine tax payable in respect of the local entry)".