Commonwealth Consolidated Acts

A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 7.10

             (1)  A sale is not taxable if the purchaser * quotes for the sale at or before the time of the sale.

             (2)  A * customs dealing is not taxable if the entity that would, apart from this subsection, be liable for the wine tax on the dealing * quotes for the dealing at or before the time of the dealing.