Commonwealth Consolidated Acts

A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 19.30

                   A person is guilty of an offence if:

                     (a)  the person purchases wine from a * producer and * quotes for the purchase; and

                     (b)  the person intends, at the time of the purchase, to make a supply of the wine that will be * GST-free; and

                     (c)  the person does not notify the producer, in the * approved form, of that intention at or before the time of the purchase.

Maximum penalty: 20 penalty units.

Note 1:       Chapter 2 of the Criminal Code sets out the general principles of criminal responsibility.

Note 2:       See section 4AA of the Crimes Act 1914 for the current value of a penalty unit.

Table of Subdivisions

21-B      Members of GST groups

21-C      Participants in GST joint ventures