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Part Part 4 - A New Tax System (Wine Equalisation Tax) Act 1999 - is 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. | Zoe

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Home/Legislation/A New Tax System (Wine Equalisation Tax) Act 1999/Part 4

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A New Tax System (Wine Equalisation Tax) Act 1999

Part 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.

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Part 4 is 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.

2‑20 Payment of wine tax (Part 5) 2‑20 Payment of wine tax (Part 5)

Previous sectionPart 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).

Next sectionPart 5provides for amounts of wine tax, and wine tax credits, to be included in net amounts under the GST system. This has the effect of incorporating the wine tax into the payments and refunds system for the GST. However, the assessed wine tax is paid together with customs duty (where appropriate).