Tax Laws Amendment (Wine Producer Rebate and Other Measures) Act 2004 (129 of 2004)
Schedule 2 Compliance improvement measures
A New Tax System (Wine Equalisation Tax) Act 1999
1A Section 5-5 (after table item AD12e)
Insert:
|
AD12f |
*retail sale, in the course of any business, of wine that is placed in *containers at a time after wine tax became payable on the wine by a person other than the seller |
seller |
time of sale |
the *notional wholesale selling price |
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
