A New Tax System (Wine Equalisation Tax) Amendment Regulations 2010 (No. 1)

(209 of 2010)

Dated 8 July 2010

A New Tax System (Wine Equalisation Tax) Act 1999

1   Name of Regulations

These Regulations are the A New Tax System (Wine Equalisation Tax) Amendment Regulations 2010 (No. 1).

2   Commencement

These Regulations are taken to have commenced on 1 July 2010.

3   Amendment of A New Tax System (Wine Equalisation Tax) Regulations 2000

Schedule 1 amends the A New Tax System (Wine Equalisation Tax) Regulations 2000.

Schedule 1 Amendments

(regulation 3)

Schedule 1   Amendments

[1]   Regulation 25-5.01

omit

paragraph 25-5 (1) (b)

insert

paragraphs 25-5 (1) (b) and (1A) (b)

[2]   Paragraph 25-5.02 (1) (c)

after

Subdivision 168-3

insert

or 168-3A

[3]   Subregulation 25-5.04 (1)

omit

subsection 25-5 (1)

insert

paragraphs 25-5 (1) (e) and (1A) (e)