A New Tax System (Wine Equalisation Tax) Act 1999

Part 5 - Payments and refunds of wine tax

Division 21 - Inclusion of wine tax and wine tax credits in net amounts

Subdivision 21-A - General

21-10 Attribution rules for wine tax

(1)
The wine tax payable by you on a * taxable dealing that is a * supply is attributable to the same * tax period , or tax periods, applying to you as the tax period or tax periods to which:

(a) if the supply is a * taxable supply - the taxable supply is attributable; or

(b) if the supply is not a taxable supply - the supply would be attributable if it were a taxable supply.

For the basic rules on attribution of taxable supplies, see section 29-5 of the GST Act.

(2)
The wine tax payable by you on a * taxable dealing that is not a * supply is attributable to the * tax period during which the time of dealing occurs, as specified in column 4 of the * Assessable Dealings Table .

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