Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 9.75

Assessable dealing with wine in bond

                   If a * taxable dealing happens while the wine is in bond or otherwise subject to the control of * Customs, the * taxable value is * increased by the amount of * customs duty to which the wine would have been subject if it had been entered for home consumption under the Customs Act 1901 at the time of the taxable dealing.



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