A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 1 Indirect Tax Acts
Part 3 Amendment of the A New Tax System (Wine Equalisation Tax) Act 1999
245 Section 33-1 (definition of GST importation value )
After "the local entry", insert "(disregarding any wine tax payable in respect of the local entry)".
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