Document ID: chunk:federal_register_of_legislation:C2014C00464:clause:5_63:p1
Version: federal_register_of_legislation:C2014C00464
Segment Type: clause
Provision Reference: sch 5 cl 63 (pt 1/2)
Character Range: 77732–80408

63                                      deciding whether to grant a request for a declaration to negate or reduce a GST disadvantage                             subsection 165‑45(5)

 (3) A decision under section 24B of the A New Tax System (Goods and Services Tax Transition) Act 1999 refusing an application for a determination under that section, or making a determination under that section, is a reviewable GST transitional decision.

Division 111—Wine tax and luxury car tax

Table of Subdivisions
 Guide to Division 111
111‑C Review of wine tax decisions
111‑D Effect on contracts from amendments to laws

Guide to Division 111

111‑1  What this Division is about

      This Division gives you the right to object against decisions that relate to you disallowing the whole or part of a claim for a wine tax credit.
      It also explains how contracts to supply wine or a luxury car are affected if a wine tax law or luxury car tax law changes.

Subdivision 111‑C—Review of wine tax decisions

Table of sections
111‑50 Reviewable wine tax decisions

111‑50  Reviewable wine 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 wine tax decision relating to you.
Note: You may object to a decision relating to you under section 105‑5 or 105‑25 involving an assessment of a net amount or indirect tax: see Subdivision 105‑B.
 (2) A decision under section 17‑45 of the *Wine Tax Act disallowing the whole or part of a claim for a *wine tax credit is a reviewable wine tax decision.

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 *wine taxable dealing 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