{"id":"C2004A00456","name":"A New Tax System (Wine Equalisation Tax Imposition—General) Act 1999","slug":"a-new-tax-system-wine-equalisation-tax-imposition-general-act-1999","collection":"act","jurisdiction":"commonwealth","status":"in_force","isInForce":true,"actNumber":"66 of 1999","makingDate":null,"administeringDepartment":null,"currentVersion":{"id":436115,"registerId":"C2004A00456-fast-fetch-1775953382401","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—General) 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—General) Act 1999\n\n \n\nNo. 66, 1999\n\n![](image.001.png)\n\n \n\n \n\n \n\n \n\nA New Tax System (Wine Equalisation Tax Imposition—General) Act 1999\n\n \n\nNo. 66, 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 neither a duty of customs nor a duty of excise\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—General) Act 1999\n\nNo. 66, 1999\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 neither a duty of customs nor a duty of excise\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—General) 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 neither a duty of customs nor a duty of excise 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(45/99)\n\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![](image.002.png) \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 \n\n \n","sortOrder":0}],"analysis":{"flash_summary":{"complexity_score":2,"scope_assessment":{"changed":false,"description":"This Imposition Act is narrowly focused: it gives legal force to the wine tax created in the companion Wine Equalisation Tax Act and fixes a single rate (29%). It does not broaden the tax beyond that purpose, nor add substantive liability, exemptions or administrative detail beyond the constitutional limits (customs/excise and State property). Any expansion of scope beyond the original, narrow imposition function would appear in amendments to the companion Wine Equalisation Tax Act or elsewhere, not in this Imposition Act."},"complexity_factors":["Very short Act (5 substantive sections)","One defined substantive concept (\"wine tax\") cross-references the separate A New Tax System (Wine Equalisation Tax) Act 1999 for liability rules","Fixed-rate provision (s 4) — no tiering or conditional rates","Two constitutional cross-references: s 55 (customs and excise) and s 114 (State property)","Simple conditional clause: tax applies only so far as it is not customs/excise (s 3(2))"],"plain_english_summary":"**What this law does (mechanically)**\n\n- **Imposes the Wine Equalisation Tax.** Section 3 makes the tax that is described in the separate A New Tax System (Wine Equalisation Tax) Act 1999 payable by giving it legal force under the name \"wine equalisation tax\" (often shortened to \"WET\").\n- **Fixes the rate.** Section 4 sets the rate of that tax at 29%.\n- **Limits the reach.** Section 3(2) says the tax is imposed only to the extent that it is not a duty of customs or a duty of excise (see Constitution, s 55). Section 5 excludes property belonging to an Australian State from being taxed by this Act (see Constitution, s 114).\n- **When it starts.** Section 2 fixes the commencement date as 1 July 2000.\n\n**Who is affected**\n\n- The Act gives effect to a tax regime that applies to the sale and distribution of wine. The specific persons required to register, calculate and pay the tax (for example, businesses that sell wine at wholesale or certain other points in the supply chain) are identified and regulated in the separate Wine Equalisation Tax Act; this Imposition Act simply makes the tax payable and fixes its rate (see s 3 and s 4).\n- Australian States are protected from having their property taxed by this law (s 5).\n- The exclusion of duties of customs and excise means the Act does not displace existing customs/excise duties levied under other laws or at the border (s 3(2)).\n\n**Why it matters (official purpose and practical effects)**\n\n- The official purpose is to implement the new tax system by imposing the wine tax and setting its rate (s 1, s 3, s 4). Practically, the law establishes a 29% tax burden measured and administered under the separate Wine Equalisation Tax Act.\n\n**Economic and practical consequences to watch for**\n\n- Who pays: Although this Imposition Act does not itself assign liability details, the tax burden created here will be borne ultimately by businesses or consumers according to market conditions and the liability rules in the separate Wine Equalisation Tax Act. Section references: s 3, s 4.\n- Prices and competition: A 29% tax (s 4) raises the cost of supplying wine. In competitive markets that cost tends to be passed on to consumers; in other market structures it may compress producer margins. The Act does not prescribe incidence — that follows from market behaviour and the rules in the companion Act.\n- Compliance and administrative costs: The Act creates a statutory tax obligation to be administered under the Wine Equalisation Tax law; businesses subject to WET will face registration, record-keeping and payment obligations as set out in that separate statute and in ATO practice. The Imposition Act itself is short; the administrative detail and compliance burden are in the other Act.\n- Interaction with other taxes: The Imposition Act explicitly leaves customs and excise outside its reach (s 3(2)). That means import duties or excise laws remain relevant where they apply. The Act also exempts State property from being taxed (s 5), which protects certain assets from this Commonwealth tax.\n\n**Trade-offs, discretion and implementation risk**\n\n- Trade-offs: The Act straightforwardly creates revenue-raising by imposing a fixed-rate tax; the trade-off is higher price or lower margins for businesses in the wine supply chain versus simplified revenue collection by the Commonwealth.\n- Discretion and implementation risk: The Imposition Act delegates practical rules to the Wine Equalisation Tax Act and to the tax administration (ATO). Any complexity, exemptions, concessions or compliance mechanisms are implemented under that companion law and administrative practice rather than in this short Imposition Act. The principal implementation risk lies in how the companion Act and the ATO define taxable events, valuation, and compliance procedures.\n\n**Concrete legal limits**\n\n- The tax applies only insofar as it is not a customs or excise duty (s 3(2)).\n- The tax does not apply to property of a State (s 5(1)), with \"property of any kind belonging to a State\" carrying the constitutional meaning (s 5(2)).\n\n**Key sections cited**: commencement (s 2), imposition and constitutional limit (s 3), rate (s 4), State property exemption (s 5)."},"flash_summary_failed":{"failed":true,"reason":"A positive credit balance is required for all requests, including BYOK, so fallback providers remain available. Add credits at https://vercel.com/d?to=%2F%5Bteam%5D%2F%7E%2Fai%3Fmodal%3Dtop-up to continue.","source":"analysis-cron"},"kimi_summary":{"content_quality":"ok","complexity_score":2,"scope_assessment":{"changed":false,"description":"This Act remains tightly scoped to its original purpose. It is one of three imposition Acts (General, Customs, Excise) that together cover all wine tax scenarios. The General Act has not expanded beyond its narrow constitutional role of imposing tax on non-customs, non-excise wine dealings. All substantive expansion of wine tax policy (rebates, exemptions, compliance rules) occurs in the companion Wine Equalisation Tax Act 1999, leaving this imposition Act as a simple statutory mechanism."},"complexity_factors":["Extremely short: only 5 sections spanning approximately 2 pages","No defined terms section—relies entirely on definitions in the companion A New Tax System (Wine Equalisation Tax) Act 1999","Minimal conditional logic: only one substantive condition (section 3(2)) excluding customs and excise duties","Single, flat rate (29%) with no tiers, thresholds, or calculations in this Act","One cross-reference to the Constitution (section 114) and one to the companion Act","No exceptions, exemptions, or administrative machinery contained in this Act"],"plain_english_summary":"This is a short, technical law that creates a specific type of tax on wine called the 'wine equalisation tax' (or WET). Here's what it does:\n\n**What it does:**\n- **Imposes a 29% tax** on wine sales and dealings, but only for transactions that aren't already covered by customs duties (taxes on imports) or excise duties (taxes on locally manufactured goods).\n- This law works together with the main Wine Equalisation Tax Act 1999, which contains all the detailed rules about who pays, when they pay, and what wine is covered. This Act simply creates the legal power to charge the tax.\n\n**Why the distinction matters:**\n- The Australian Constitution (section 55) says customs duties and excise duties must be in separate laws. This Act covers wine tax that falls outside those categories—essentially, wine that's already in Australia and has cleared customs/excise.\n\n**Who it affects:**\n- Wineries, wine wholesalers, and retailers who deal with wine in Australia.\n- The law specifically **protects State governments**—it cannot tax property belonging to a State (this is a constitutional safeguard).\n\n**Why it exists:**\n- It was part of the 1999-2000 tax reform package ('A New Tax System') that introduced the GST. The wine tax replaced a confusing mix of wholesale sales taxes and helped fund a rebate scheme for small wineries.\n\nIn short: this is the 'charging Act' that makes the 29% wine tax legally enforceable for domestic wine transactions, while staying within constitutional limits."}},"importantCases":[],"_links":{"self":"/api/acts/a-new-tax-system-wine-equalisation-tax-imposition-general-act-1999","history":"/api/acts/a-new-tax-system-wine-equalisation-tax-imposition-general-act-1999/history","analysis":"/api/acts/a-new-tax-system-wine-equalisation-tax-imposition-general-act-1999/analysis","conflicts":"/api/acts/a-new-tax-system-wine-equalisation-tax-imposition-general-act-1999/conflicts","importantCases":"/api/acts/a-new-tax-system-wine-equalisation-tax-imposition-general-act-1999/important-cases","documents":"/api/acts/a-new-tax-system-wine-equalisation-tax-imposition-general-act-1999/documents"}}