Part Part 2 - A New Tax System (Wine Equalisation Tax) Act 1999 - sets out the rules that establish the liability for the wine tax. The broad aim of the wine tax law is to tax the last wholesale sale of wine (usually the sale from the last wholesaler to the retailer). — Zoe

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A New Tax System (Wine Equalisation Tax) Act 1999

Part 2sets out the rules that establish the liability for the wine tax. The broad aim of the wine tax law is to tax the last wholesale sale of wine (usually the sale from the last wholesaler to the retailer).

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Part 2 sets out the rules that establish the liability for the wine tax. The broad aim of the wine tax law is to tax the last wholesale sale of wine (usually the sale from the last wholesaler to the retailer). ## 2‑10 Quoting (Part 3) 2‑10 Quoting (Part 3) ## 2‑15 Wine tax credits (Part 4) 2‑15 Wine tax credits (Part 4)

Previous sectionDiv 165of the \*GST Act applies to amounts that are payable under this Division as if they were amounts payable under the GST Act.Next sectionPart 4is about the entitlement to, and claiming of, wine tax credits. The system of wine tax credits deals (among other things) with situations where wine tax has become payable more than once on the same wine.