A New Tax System (Wine Equalisation Tax) Act 1999
This section deals with situations in which a * container is associated with wine (the contents ) that is the subject of a * taxable dealing . The aim of this section is to ensure that the * taxable value will include a component for the container, even though the parties may have allocated a separate amount to the container.
(2)
If:
(a) the * taxable value of the dealing is calculated by reference to the * price (excluding wine tax and * GST ) for which the contents were sold; and
(b) the parties have allocated a separate amount to the * container ;
then the taxable value is * increased by so much of the value of the container as is recouped by the seller in connection with the sale of the contents.
(3)
If the * taxable value of the dealing is not calculated as mentioned in subsection (2) , then the taxable value is * increased by so much of the value of the * container as could reasonably be expected to have been recouped by you in connection with a hypothetical sale of the contents at the time of the actual * taxable dealing with the contents.
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