Treasury Laws Amendment (2017 Measures No. 4) Act 2017 (94 of 2017)

Schedule 1   Wine equalisation tax producer rebate

Part 1   Main amendments

Division 1   Amendments

A New Tax System (Wine Equalisation Tax) Act 1999

17   Section 33-1 (definition of producer)

Repeal the definition, substitute:

producer ,of wine, means:

(a) an entity that *manufactures the wine; or

(b) an entity that satisfies the following requirements:

(i) the entity (the first entity ) supplies another entity with the *source product from which the wine is manufactured;

(ii) the other entity manufactures the wine on behalf of the first entity.