A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 (176 of 1999)
Schedule 5 Tax Administration Acts
Taxation Administration Act 1953
4 After subsection 62(2)
Insert:
(2A) Each decision under section 17-45 of the Wine Tax Act disallowing the whole or part of a claim for a wine tax credit is a reviewable wine tax decision .
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