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A New Tax System (Wine Equalisation Tax) Regulations 2019
In force
Administered by
Department of the Treasury
This item is authorised by the following title:
A New Tax System (Wine Equalisation Tax) Act 1999
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F2019L01154
06 September 2019
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Part 1—Preliminary
1 Name
2 Commencement
3 Authority
4 Schedules
5 Definitions
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Part 5—Payments and refunds of wine tax
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Division 25—Tourist refund scheme
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Subdivision 25-A—Purchase, departure and export
25-5.01 Purchases
25-5.02 Departure and export as accompanied baggage
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Subdivision 25-B—Working out amount to be paid
25-5.03 Amount
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Subdivision 25-C—Proportion of amount of wine tax for payment in cash
25-5.04 Cash payment
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Subdivision 25-D—Period and manner of payment
25-5.05 Payment authority in relation to export as accompanied baggage
25-5.06 Payment claim in relation to export as accompanied baggage
25-5.07 Payment in relation to resident of external Territory sending wine home
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Part 7—Interpreting the Act
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Division 31—Meaning of some important concepts
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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
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Part 8—Application, saving and transitional provisions
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Division 35—Application provision in relation to the commencement of this instrument
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35-1.01 Application provision in relation to the commencement of this instrument
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Schedule 1—Repeals
A New Tax System (Wine Equalisation Tax) Regulations 2000
