Tax and Superannuation Laws Amendment (2015 Measures No. 1) Act 2015 (70 of 2015)
Schedule 6 Miscellaneous amendments
Part 1 General amendments
Income Tax Assessment Act 1997
37 Subsection 995-1(1)
Insert:
taxable dealing , in relation to *wine, has the meaning given by section 33-1 of the *Wine Tax Act.
wine has the meaning given by Subdivision 31-A of the *Wine Tax Act.