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A New Tax System (Wine Equalisation Tax) Regulations 2000
- Part 1 - Preliminary
- 1-1.01 Name of Regulations
- 1-1.02 Commencement
- 1-1.03 Definitions
- Part 5 - Payments and refunds of wine tax
- Division 25 - Tourist refund scheme
- Subdivision 25-1 - Kinds of purchases
- 25-5.01 Purchases
- 25-5.02 Wine to which this Subdivision applies
- Subdivision 25-2 - Working out amount to be paid
- 25-5.03 Amount
- Subdivision 25-3 - Payment arrangements
- 25-5.04 Arrangements
- Part 7 - Interpreting the Act
- Division 31 - Meaning of some important concepts
- Subdivision 31-A - Wine
- 31-2.01 Grape wine
- 31-3.01 Grape wine products
- 31-4.01 Fruit or vegetable wine
- 31-6.01 Mead
- Part 8 - Transitional matters
- Division 34 - Transitional matters relating to the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019
- 34-1.01 Tourist refund scheme
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