Treasury Laws Amendment (Goods and Services Tax) Regulations 2019 (F2019L00362)
Schedule 2 Amendments
A New Tax System (Wine Equalisation Tax) Regulations 2000
6 At the end of the instrument
Add:
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
Despite the amendments of Division 25 made by Schedule 2 to the Treasury Laws Amendment (Goods and Services Tax) Regulations 2019, that Division, as in force immediately before the commencement of that Schedule, continues to apply in relation to any wine exported before that commencement.
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