{"id":"C2004A00454","name":"A New Tax System (Wine Equalisation Tax Imposition—Customs) Act 1999","slug":"a-new-tax-system-wine-equalisation-tax-imposition-customs-act-1999","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"64 of 1999","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":436113,"registerId":"C2004A00454-fast-fetch-1775953380328","compilationNumber":null,"startDate":"2026-04-12","status":"InForce","reasons":null,"registeredAt":null},"sections":[{"sectionNumber":"1","sectionType":"section","heading":"A New Tax System (Wine Equalisation Tax Imposition—Customs) Act 1999","content":"---\nmeta-content-style-type: text/css\nmeta-content-type: application/xhtml+xml; charset=utf-8\n---\n\n?xml version=\"1.0\" encoding=\"utf-8\" standalone=\"no\"?>\n\n![](image.001.png)\n\n \n\n \n\n \n\n \n\nA New Tax System (Wine Equalisation Tax Imposition—Customs) Act 1999\n\n \n\nNo. 64, 1999\n\n![](image.001.png)\n\n \n\n \n\n \n\n \n\nA New Tax System (Wine Equalisation Tax Imposition—Customs) Act 1999\n\n \n\nNo. 64, 1999\n\n \n\n \n\n \n\n \n\nAn Act to implement A New Tax System by imposing the tax payable under the wine tax law, so far as that tax is a duty of customs\n\n \n\n \n\n \n\nContents\n\n1 Short title...................................\n\n2 Commencement...............................\n\n3 Imposition..................................\n\n4 Rate......................................\n\n5 Act does not impose a tax on property of a State............\n\n \n\n![](image.001.png)\n\nA New Tax System (Wine Equalisation Tax Imposition—Customs) Act 1999\n\nNo. 64, 1999\n\n \n\n \n\nAn Act to implement A New Tax System by imposing the tax payable under the wine tax law, so far as that tax is a duty of customs\n\n[Assented to 8 July 1999]\n\nThe Parliament of Australia enacts:\n\n1  Short title\n\n  This Act may be cited as the A New Tax System (Wine Equalisation Tax Imposition—Customs) Act 1999.\n\n2  Commencement\n\n  This Act commences on 1 July 2000.\n\n3  Imposition\n\n (1) The tax that is payable under the wine tax law (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999) is imposed by this section under the name of wine equalisation tax (wine tax).\n\n (2) This section imposes wine tax only so far as that tax is a duty of customs within the meaning of section 55 of the Constitution.\n\n4  Rate\n\n  The rate of wine tax payable under the A New Tax System (Wine Equalisation Tax) Act 1999 is 29%.\n\n5  Act does not impose a tax on property of a State\n\n (1) This Act does not impose a tax on property of any kind belonging to a State.\n\n (2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.\n\n \n\n \n\n[Minister’s second reading speech made in—\n\nHouse of Representatives on 24 March 1999\n\nSenate on 31 March 1999]\n\n \n\n(43/99)\n\n\n \n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":3,"scope_assessment":{"changed":false,"description":"This Act is narrowly confined to its stated purpose: to impose the wine equalisation tax as a customs duty where constitutionally required, set the rate (29%), fix a commencement date, and exclude State property. It does not add powers, new taxable bases, or broad exceptions beyond those indicated in the text. Substantive scope (who/what is taxed and how) is determined by the separate A New Tax System (Wine Equalisation Tax) Act 1999; this Act merely provides the customs‑duty vehicle for that tax and therefore has not expanded beyond its original, instrument‑specific purpose."},"complexity_factors":["Very short Act (5 sections) with limited text","Relies on cross‑reference to the separate A New Tax System (Wine Equalisation Tax) Act 1999 for substantive rules and definitions","Two constitutional cross‑references: section 55 (customs duties) and section 114 (State property)","Single conditional limitation: s3(2) restricts imposition to the customs component only","Single, fixed rate specified (s4) and a single explicit exemption (s5)"],"plain_english_summary":"This Act treats the portion of the wine equalisation tax that qualifies as a customs duty as a customs charge collected at the border, at a 29% rate, beginning 1 July 2000. It relies on the separate WET statute for who/what is taxable, leaves non‑customs WET rules unchanged, and exempts State property. Practically, importers and customs bear collection and compliance costs, which can be passed on in prices."},"flash_summary_failed":{"failed":true,"reason":"Unauthenticated. Configure AI_GATEWAY_API_KEY or use a provider module. Learn more: https://ai-sdk.dev/unauthenticated-ai-gateway","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"The legislation remains tightly focused on its original purpose: imposing wine tax specifically on imported wine as a customs duty. It has not expanded beyond this narrow technical function. The Act is designed as a constitutional \"hook\" to ensure wine imports can be taxed as customs duties under section 55 of the Constitution, and it continues to serve only that purpose."},"complexity_factors":["Extremely short — only 5 sections spanning approximately 1 page","No defined terms section — relies entirely on external definitions from the A New Tax System (Wine Equalisation Tax) Act 1999","Minimal conditional logic — only one substantive condition (section 3(2) limiting application to customs duties)","Single cross-reference — points to one external Act for substantive rules","No exceptions, exemptions, or administrative provisions within the Act itself"],"plain_english_summary":"This is a short, technical law that creates a specific type of tax on wine imported into Australia.\n\n**What it does:**\n- **Imposes the Wine Equalisation Tax (WET)** on wine that comes into Australia from overseas (imports).\n- **Sets the tax rate at 29%** — this applies to the wholesale value of the wine.\n- **Only applies to imports** — it specifically covers wine that counts as a \"duty of customs\" (a tax on goods brought into the country).\n\n**Who it affects:**\n- **Importers of wine** — businesses bringing wine into Australia from overseas.\n- **Consumers indirectly** — the cost may be passed on in retail prices.\n\n**Why it matters:**\nThis Act is one piece of a larger tax puzzle. Australia has a complex system for taxing wine:\n- This Act handles **imported wine** (customs duty).\n- A separate Act handles **Australian-made wine** (excise duty).\n- Both use the same 29% rate and connect to the main Wine Equalisation Tax Act, which sets out the detailed rules.\n\nThe law also includes a constitutional safeguard: it explicitly **does not tax property belonging to a State government**, protecting state assets from federal taxation.\n\n**Key point:** This is a \"machinery\" Act — it doesn't contain detailed rules about how wine tax works. Instead, it simply creates the legal power to charge the tax on imports, while the main Wine Equalisation Tax Act contains all the operational details."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-wine-equalisation-tax-imposition-customs-act-1999","history":"/api/acts/a-new-tax-system-wine-equalisation-tax-imposition-customs-act-1999/history","analysis":"/api/acts/a-new-tax-system-wine-equalisation-tax-imposition-customs-act-1999/analysis","conflicts":"/api/acts/a-new-tax-system-wine-equalisation-tax-imposition-customs-act-1999/conflicts","importantCases":"/api/acts/a-new-tax-system-wine-equalisation-tax-imposition-customs-act-1999/important-cases","documents":"/api/acts/a-new-tax-system-wine-equalisation-tax-imposition-customs-act-1999/documents"}}