Commonwealth Consolidated Regulations

A NEW TAX SYSTEM (WINE EQUALISATION TAX) REGULATIONS 2000

- made under the A New Tax System (Wine Equalisation Tax) Act 1999

TABLE OF PROVISIONS

   PART 1--PRELIMINARY

   1.1.01. Name of Regulations [see Note 1]  
   1.1.02. Commencement [see Note 1]  
   1.1.03. Definitions  

   PART 5--PAYMENTS AND REFUNDS OF WINE TAX

           Division 25--Tourist refund scheme

              Subdivision 25-1--Kinds of purchases

   25.5.01.Purchases  
   25.5.02.Wine to which this Subdivision applies  

              Subdivision 25-2--Working out amount to be paid

   25.5.03.Amount  

              Subdivision 25-3--Payment arrangements

   25.5.04.Arrangements  

   PART 7--INTERPRETING THE ACT

           Division 31--Meaning of some important concepts

              Subdivision 31-A--Wine

   31.2.01.Grape wine  
   31.3.01.Grape wine products  
   31.4.01.Fruit or vegetable wine  
   31.6.01.Mead