Federal Register of Legislation - Australian Government

Primary content

A Bill for an Act to implement A New Tax System by imposing the tax payable under the wine tax law, so far as that tax is neither a duty of customs nor a duty of excise
For authoritative information on the progress of bills and on amendments proposed to them, please see the House of Representatives Votes and Proceedings, and the Journals of the Senate as available on the Parliament House website.
Introduced HR 24 Mar 1999

A New Tax System (Wine Equalisation Tax Imposition--General) Bill 1999
First Reading

1998-99

The Parliament of the

Commonwealth of Australia

HOUSE OF REPRESENTATIVES

Presented and read a first time

A New Tax System (Wine Equalisation Tax Imposition--General) Bill 1999

No. , 1999

(Treasury)

A Bill for an Act to implement A New Tax System by imposing the tax payable under the wine tax law, so far as that tax is neither a duty of customs nor a duty of excise

ISBN: 0642 391556

Contents

A Bill for an Act to implement A New Tax System by imposing the tax payable under the wine tax law, so far as that tax is neither a duty of customs nor a duty of excise

The Parliament of Australia enacts:

1 Short title This Act may be cited as the A New Tax System (Wine Equalisation Tax Imposition--General) Act 1999.

2 Commencement This Act commences on 1 July 2000.

3 Imposition (1) The tax that is payable under the wine tax law (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999) is imposed by this section under the name of wine equalisation tax (wine tax).

(2) This section imposes wine tax only so far as that tax is neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution.

4 Rate The rate of wine tax payable under the A New Tax System (Wine Equalisation Tax) Act 1999 is 29%.

5 Act does not impose a tax on property of a State (1) This Act does not impose a tax on property of any kind belonging to a State.

(2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.