Tax Laws Amendment (2005 Measures No. 4) Act 2005 (160 of 2005)
Schedule 4 Wine equalisation tax
Part 1 Main amendments
A New Tax System (Wine Equalisation Tax) Act 1999
19 After subsection 19-25(1)
Insert:
(1A) If the sum of the amounts of *producer rebates that you claim because of subsection 19-5(2) for the *financial year exceeds the amount of the producer rebates to which you are entitled in respect of that financial year, you are liable to pay an amount equal to that excess.
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).
