1A New Tax System (Wine Equalisation Tax Imposition—Excise) Act 1999

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A New Tax System (Wine Equalisation Tax Imposition—Excise) Act 1999

 

No. 65, 1999

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A New Tax System (Wine Equalisation Tax Imposition—Excise) Act 1999

 

No. 65, 1999

 

 

 

 

An 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 excise

 

 

 

Contents

1 Short title...................................

2 Commencement...............................

3 Imposition..................................

4 Rate......................................

5 Act does not impose a tax on property of a State............

 

View image in the official source

A New Tax System (Wine Equalisation Tax Imposition—Excise) Act 1999

No. 65, 1999

 

 

An 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 excise

[Assented to 8 July 1999]

The Parliament of Australia enacts:

1  Short title

  This Act may be cited as the A New Tax System (Wine Equalisation Tax Imposition—Excise) Act 1999.

2  Commencement

  This Act commences on 1 July 2000.

3  Imposition

 (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).

 (2) This section imposes wine tax only so far as that tax is a duty of excise within the meaning of section 55 of the Constitution.