Commonwealth Consolidated Acts

A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 1.3

             (1)  The * wine tax law extends to acts, omissions, matters and things outside * Australia (except where a contrary intention appears).

             (2)  The * wine tax law applies to acts and omissions happening before or after the commencement of this Act (except where there is an express statement to the contrary).