A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)

Schedule 5   Tax Administration Acts

Taxation Administration Act 1953

4   After subsection 62(2)

Insert:

(2A) Each decision under section 17-45 of the Wine Tax Act disallowing the whole or part of a claim for a wine tax credit is a reviewable wine tax decision .