A New Tax System (Wine Equalisation Tax) Act 1999
Wine tax credits can arise in a number of circumstances. Generally speaking, they prevent wine tax applying more than once to the same goods.
Note:
If you are in the GST system, wine tax credits are included in your net amounts (see Part 5 ). If you are not in the GST system, you can claim wine tax credits under this Part. Producer rebates under Division 19 are a form of wine tax credit.
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