Tax Laws Amendment (2009 GST Administration Measures) Act 2010 (20 of 2010)

Schedule 2   Refund collection system

A New Tax System (Wine Equalisation Tax) Act 1999

14   After subsection 25-5(1)

Insert:

Resident of external Territory sending wine home

(1A) If:

(a) you have *borne wine tax on wine that you purchased; and

(b) the purchase is of a kind specified in the regulations; and

(c) an amount is payable to you under subsection 168-5(1A) of the *GST Act for the *taxable supply corresponding to the purchase;

the Commissioner must, on behalf of the Commonwealth, pay to you an amount equal to:

(d) the amount of the wine tax that you have borne on the wine; or

(e) such proportion of that amount of wine tax as is specified in the regulations.