Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 10 Alcoholic beverages
Sales Tax Assessment Act 1992
3 After subsection 51(3)
Insert:
(3A) An entitlement to a credit in respect of increased duty alcoholic goods sold before 1 July 2000 cannot arise from a return of the goods to the seller after 30 June 2000.
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