Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

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Sch 1 inserted by No 178 of 1999 (as amended by No 179 of 1999 and No 44 of 2000).

Note: See section 3AA .

Chapter 3 - Collection, recovery and administration of other taxes  

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Ch 3 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

PART 3-10 - INDIRECT TAXES  

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Pt 3-10 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

Division 111 - Wine tax and luxury car tax  

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Div 111 inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

Subdivision 111-C - Review of wine tax decisions  

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Subdiv 111-C inserted by No 73 of 2006 , s 3 and Sch 5 item 41, effective 1 July 2006.

SECTION 111-50   REVIEWABLE WINE TAX DECISIONS  

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111-50(1)    
You may object, in the manner set out in Part IVC , against a decision you are dissatisfied with that is a *reviewable wine tax decision relating to you.

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S 111-50(1) amended by No 39 of 2012, s 3 and Sch 1 item 210, by repealing the note at the end, effective 1 July 2012. For application provisions see note under s 8AAZLG(2) .

The note formerly read:

Note:

You may object to a decision relating to you under section 105-5 or 105-25 involving an assessment of a net amount or indirect tax: see Subdivision 105-B.

111-50(2)    

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Each of the following decisions is a reviewable wine tax decision :

Reviewable wine tax decisions
Item	Decision	Provision of Wine Tax Act under which decision is made
1	disallowing the whole or a part of your claim for a *wine tax credit	section 17-45
2	deciding the date of effect of your approval as a New Zealand participant	section 19-7
3	refusing to approve you as a New Zealand participant	section 19-7
4	revoking your approval as a New Zealand participant	section 19-8
5	deciding the date of effect of revocation of your approval as a New Zealand participant	section 19-8

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S 111-50 inserted by No 73 of 2006 , s 3 and Sch 5 items 41 and 59, applicable to a decision made before or after 1 July 2006.

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