CTHRepealedLegislation
A New Tax System (Wine Equalisation Tax) Regulations 2000
25‑5.01 Purchases25‑5.01 Purchases
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25‑5.01 Purchases
For the purposes of paragraphs 25‑5(1)(b) and (1A)(b) of the Act, the purchase, in accordance with this Subdivision, of wine on which wine tax has been borne is a kind of purchase.
Note: Part of a person’s eligibility for the tourist refund scheme in section 25‑5 of the Act involves making a purchase that is of a kind specified in the regulations.