Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 7.5

Exemption for dealings that are GST-free supplies or non-taxable importations

                   An * assessable dealing is not taxable if the dealing is:

                     (a)  a * supply that is * GST‑free (other than because of Subdivision 38‑D (child care) of the * GST Act); or

                     (b)  a * local entry relating to an * importation that is a * non‑taxable importation.


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