Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_5
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 5
Character Range: 964287–966520

5                              deciding the date of effect of revocation of your approval as a New Zealand participant  section 19‑8

Subdivision 111‑D—Effect on contracts from amendments to laws

Table of sections
111‑60 Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws

111‑60  Alteration of contracts if cost of complying with agreement is affected by later alteration to wine tax or luxury car tax laws
 (1) If, after a contract involving a *supply, or a *taxable dealing in relation to *wine, has been made, an alteration to the *wine tax law or the *luxury car tax law happens and the alteration directly causes an increase or decrease in the cost to a party to the agreement of complying with the agreement, then the contract is altered as follows:
 (a) if the cost is increased—by allowing the party to add the increase to the contract price;
 (b) if the cost is decreased—by allowing the other party to deduct the decrease from the contract price.
 (2) The contract is not altered if:
 (a) the contract has express written provision to the contrary; or
 (b) it is clear from the terms of the contract that the alteration of the *wine tax law or the *luxury car tax law has been taken into account in the agreed contract price.

Division 112—Fuel tax

Table of Subdivisions
 Guide to Division 112
112‑E Review of fuel tax decisions

Guide to Division 112

112‑1  What this Division is about
      This Division gives you the right to object against reviewable fuel tax decisions that relate to you. Section 112‑50 sets out the reviewable fuel tax decisions.

Subdivision 112‑E—Review of fuel tax decisions

Table of sections
112‑50 Reviewable fuel tax decisions

112‑50  Reviewable fuel tax decisions
 (1) You may object, in the manner set out in Part IVC, against a decision you are dissatisfied with that is a *reviewable fuel tax decision relating to you.
 (2) Each of the following decisions is a reviewable fuel tax decision:

Reviewable fuel tax decisions
Item                           Decision                                                                                 Provision of the Fuel Tax Act 2006 under which decision is made