Commonwealth Consolidated Acts

A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 21.5

             (1)  Your * net amount for a * tax period is * increased by adding the sum of all of the amounts of wine tax (if any) payable by you that are attributable to that tax period.

             (2)  However, this section does not apply to wine tax payable on * customs dealings.

Note:          This section has the effect of incorporating your liability for the wine tax (other than wine tax on customs dealings) into the amount of GST that you are liable to pay under Division 33 of the GST Act, or into the amount of refund to which you are entitled under Division 35 of the GST Act.