Commonwealth Consolidated Acts

A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 7.15

             (1)  A * customs dealing is not taxable if it is an * importation of wine covered by item 4, 8, 15, 18A, 18B, 18C, 21, 21A, 24 or 33B in Schedule 4 to the * Customs Tariff.

             (2)  To avoid doubt, a reference to wine that is covered by an item in Schedule 4 to the * Customs Tariff includes a reference to goods to which that item would apply apart from the operation of subsection 18(1) of the Customs Tariff Act 1995 .