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
22 At the end of section 19-25
Add:
(5) For the purposes of the application of Part VI of the Taxation Administration Act 1953, a *producer rebate under subsection 19-5(2) is to be treated as a net amount.
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