Document ID: chunk:federal_register_of_legislation:C2017A00094:clause:1_19
Version: federal_register_of_legislation:C2017A00094
Segment Type: clause
Provision Reference: sch 1 cl 19
Character Range: 11405–12165

19  Application
(1) The amendments made by this Part apply to assessable dealings in wine in the 2018‑19 financial year and later financial years.
(2) The amendments made by this Part also apply to assessable dealings in wine if:
 (a) in a case where the source product for the wine is covered by paragraph 19‑5(4)(a), (b), (c) or (d) of the A New Tax System (Wine Equalisation Tax) Act 1999—the crushing of the source product for more than 50% of the wine (measured by volume) occurred on or after 1 January 2018; or
 (b) in a case where the source product for the wine is covered by paragraph 19‑5(4)(e) or (f) of that Act—the initial fermentation of the source product for more than 50% of the wine (measured by volume) started on or after 1 January 2018.