Indirect Tax Legislation Amendment Act 2000 (92 of 2000)
Schedule 9A Producer rebates under the wine equalisation tax
A New Tax System (Wine Equalisation Tax) Act 1999
11 Section 33-1
Insert:
producer's licence means a licence, issued under a *State law or a *Territory law, to make *retail sales of wine from particular premises:
(a) as a wine producer or a vigneron; or
(b) in a similar capacity determined in writing by the Commissioner.
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