Treasury Legislation Amendment (Repeal Day) Act 2015 (2 of 2015)

Schedule 4   Definition of Australia

Part 4   Other amendments

A New Tax System (Wine Equalisation Tax) Act 1999

60   Section 33-1 (definition of Australian wine )

Repeal the definition, substitute:

Australian wine means wine that has been *manufactured in the indirect tax zone, but does not include *imported wine.


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).