Document ID: chunk:federal_register_of_legislation:F2015L00566:reg:10
Version: federal_register_of_legislation:F2015L00566
Segment Type: reg
Provision Reference: reg 10
Character Range: 5299–5897

10  Notional liability to pay wine tax
 (1) The Commonwealth is notionally liable to pay wine tax on a taxable dealing to which it is a party.
 (2) For subsection (1), the amount of wine tax payable is worked out under the WET Act as if the taxable dealing were made by a party who is not the Commonwealth.
 (3) For subsection (2), the taxable value (for subsection 5‑5(3) of the WET Act) is taken to include the value of any administrative charge payable on the taxable dealing in accordance with Australian Customs Notice 90/124 published by the Australian Customs Service on 11 September 1990.