A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 7 Amendments relating to the Tradex Scheme
Part 2 Amendments relating to indirect taxes commencing on 1 July 2000
A New Tax System (Wine Equalisation Tax) Act 1999
17 Subsection 5-30(5) (after table item LE14)
Insert:
|
LE14A |
the wine is *tradex scheme goods, and any of the circumstances referred to in subsection 21(1) of that Act have occurred in respect of any of the wine |
holder (within the meaning of the Tradex Scheme Act 1999) of the *tradex order relating to the wine |