A New Tax System (Wine Equalisation Tax) Act 1999
You may make a periodic * quote under this section for purchases that you propose to make from an entity (the supplier ) during the period, not exceeding 12 months, covered by the periodic quote.
(2)
If you make such a periodic * quote on or before the first day of the period to which the quote relates, you are treated as having quoted your * ABN for all purchases during the period from the * supplier , other than purchases in respect of which you have notified the supplier in accordance with subsection (3) .
(3)
If you are not entitled to * quote for a particular purchase from the * supplier during the period, you must notify the supplier of that fact at or before the time of the purchase. The notification must be in the * approved form .
(4)
You commit an offence if you contravene subsection (3) .
Penalty: 20 penalty units.
Note 1:
Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.
Note 2:
See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.
View history note
Hide history note(5)
Section 13-30 applies to a * quote that you are treated as having made under subsection (2) of this section for a particular purchase.
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