Document ID: chunk:federal_register_of_legislation:F2015L01190:body:0:p3
Version: federal_register_of_legislation:F2015L01190
Segment Type: other
Provision Reference: 
Character Range: 5124–5802

for the tax period, have resulted in your net amount or assessed net amount for that tax period being overstated.

    debit error means a mistake you made in relation to wine tax or wine tax credits in working out your net amount for a tax period that would, if it was the only mistake made for the tax period, have resulted in your net amount or assessed net amount for that tax period being understated.

    error means a credit error or a debit error.

Other expressions in this Determination have the same meaning as in the A New Tax System (Goods and Services Tax) Act 1999, the A New Tax System (Wine Equalisation Tax) Act 1999 and the Taxation Administration Act 1953.