Commonwealth Consolidated Acts

A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 21.80

                   The additional net amount relating to a * GST joint venture in section 51-45 of the * GST Act:

                     (a)  is increased by the amount of any wine tax on * taxable dealings for which the * joint venture operator is liable because of section 21-70; and

                     (b)  is decreased by the amount of any * wine tax credits to which the joint venture operator is entitled because of section 21-75.