A New Tax System (Wine Equalisation Tax Imposition - Customs) Act 1999
The tax that is payable under the wine tax law (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999 ) is imposed by this section under the name of wine equalisation tax ( wine tax ).
(2)
This section imposes wine tax only so far as that tax is a duty of customs within the meaning of section 55 of the Constitution.
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