A New Tax System (Wine Equalisation Tax Imposition - Excise) Act 1999
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Short title
This Act may be cited as the A New Tax System (Wine Equalisation Tax Imposition - Excise) Act 1999. 2 2 Commencement
This Act commences on 1 July 2000. 3 Imposition (1)
The tax that is payable under the wine tax law (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999) is imposed by this section under the name of wine equalisation tax ( wine tax ).
(2)
This section imposes wine tax only so far as that tax is a duty of excise within the meaning of section 55 of the Constitution.
4 3 Rate
The rate of wine tax payable under the A New Tax System (Wine Equalisation Tax) Act 1999 is 29%. 5 Act does not impose a tax on property of a State (1)
This Act does not impose a tax on property of any kind belonging to a State.
(2)
Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.
This Act may be cited as the A New Tax System (Wine Equalisation Tax Imposition - Excise) Act 1999. 2 2 Commencement
This Act commences on 1 July 2000. 3 Imposition (1)
The tax that is payable under the wine tax law (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999) is imposed by this section under the name of wine equalisation tax ( wine tax ).
(2)
This section imposes wine tax only so far as that tax is a duty of excise within the meaning of section 55 of the Constitution.
4 3 Rate
The rate of wine tax payable under the A New Tax System (Wine Equalisation Tax) Act 1999 is 29%. 5 Act does not impose a tax on property of a State (1)
This Act does not impose a tax on property of any kind belonging to a State.
(2)
Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.