A New Tax System (Wine Equalisation Tax) Act 1999
Amounts of * assessed wine tax on * customs dealings are to be paid to the Commonwealth:
(a) at the same time, at the same place, and in the same manner, as * customs duty is payable on the wine in question (or would be payable if the wine were subject to customs duty); or
(b) in the circumstances specified in the regulations, within such further time specified in the regulations, and at the place and in the manner specified in the regulations.
Note 1:
The regulations could (for example) allow for deferral of payments to coincide with payments of assessed net amounts.
Note 1A:
For provisions about assessment of wine tax on customs dealings, see Division 155 in Schedule 1 to the Taxation Administration Act 1953 .
Note 2:
For provisions about collection and recovery of assessed wine tax on customs dealings, see Subdivision 105-C , and Part 4-15 , in Schedule 1 to the Taxation Administration Act 1953 .
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An officer of Customs (within the meaning of subsection 4(1) of the Customs Act 1901 ) may refuse to deliver the goods concerned unless the * assessed wine tax has been paid.
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