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-C - Participants in GST joint ventures

21-75 Who is entitled to wine tax credits

(1)
If a * participant in a * GST joint venture would (apart from this section) be entitled to a * wine tax credit relating to a * taxable dealing that the * joint venture operator of the joint venture makes on the participant's behalf:

(a) the joint venture operator is entitled to the wine tax credit; and

(b) the participant that would be so entitled is not entitled to the wine tax credit (unless the participant is the joint venture operator).

(2)
This section has effect despite section 17-5 (which is about entitlement to wine tax credits).

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