A New Tax System (Wine Equalisation Tax) Act 1999

Part 1 - Introduction  

Division 2 - Overview of the wine tax legislation  

2-1  

2-1   What this Act is about  
This Act is about the wine equalisation tax (or wine tax).

The wine tax is a single stage tax applying (in most cases) to dealings in wine at the wholesale level. In almost all dealings to which it applies, the GST will also apply.

Note 1:

Wine is widely defined in Subdivision 31-A . It can apply to beverages fermented from any fruit or vegetable. It also extends to cider, perry, mead and sake.

Note 2:

The wine tax is imposed by 3 Acts:

  • (a) the A New Tax System (Wine Equalisation Tax Imposition - General) Act 1999 ; and
  • (b) the A New Tax System (Wine Equalisation Tax Imposition - Customs) Act 1999 ; and
  • (c) the A New Tax System (Wine Equalisation Tax Imposition - Excise) Act 1999 .
    •  View history note

     

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