A New Tax System (Wine Equalisation Tax) Act 1999
The general rules for calculating the taxable value are set out in the * Assessable Dealings Table .
(2)
In some cases, the * Assessable Dealings Table refers to the * notional wholesale selling price as the * taxable value . Subdivision 9-B sets out how to work out the notional wholesale selling price.
(3)
In some cases, amounts must be added to the amount set out in the * Assessable Dealings Table . These additions are set out in Subdivision 9-C .
(4)
In working out the * taxable value of wine, any rebate, refund or other payment or credit made by a State or Territory in respect of the wine is to be disregarded.
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