Document ID: chunk:federal_register_of_legislation:C2017C00327:front:0:p1
Version: federal_register_of_legislation:C2017C00327
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Character Range: 0–3448

A New Tax System (Wine Equalisation Tax) Act 1999

No. 62, 1999

Compilation No. 31

Compilation date:   1 October 2017

Includes amendments up to: Act No. 94, 2017

Registered:    5 October 2017

About this compilation

This compilation

This is a compilation of the A New Tax System (Wine Equalisation Tax) Act 1999 that shows the text of the law as amended and in force on 1 October 2017 (the compilation date).

The notes at the end of this compilation (the endnotes) include information about amending laws and the amendment history of provisions of the compiled law.

Uncommenced amendments

The effect of uncommenced amendments is not shown in the text of the compiled law. Any uncommenced amendments affecting the law are accessible on the Legislation Register (www.legislation.gov.au). The details of amendments made up to, but not commenced at, the compilation date are underlined in the endnotes. For more information on any uncommenced amendments, see the series page on the Legislation Register for the compiled law.

Application, saving and transitional provisions for provisions and amendments

If the operation of a provision or amendment of the compiled law is affected by an application, saving or transitional provision that is not included in this compilation, details are included in the endnotes.

Editorial changes

For more information about any editorial changes made in this compilation, see the endnotes.

Modifications

If the compiled law is modified by another law, the compiled law operates as modified but the modification does not amend the text of the law. Accordingly, this compilation does not show the text of the compiled law as modified. For more information on any modifications, see the series page on the Legislation Register for the compiled law.

Self‑repealing provisions

If a provision of the compiled law has been repealed in accordance with a provision of the law, details are included in the endnotes.

Contents
Part 1—Introduction
Division 1—Preliminary
1‑1.................................Short title
1‑2.............................Commencement
1‑3How the wine tax law applies to things outside the indirect tax zone and things happening before commencement
1‑4........States and Territories are bound by the wine tax law
Division 2—Overview of the wine tax legislation
2‑1..........................What this Act is about
2‑5...........................Liability to tax (Part 2)
2‑10..............................Quoting (Part 3)
2‑15.........................Wine tax credits (Part 4)
2‑20.......................Payment of wine tax (Part 5)
2‑25..........................Miscellaneous (Part 6)
2‑30....................Interpretative provisions (Part 7)
2‑33....Administration, collection and recovery provisions in the Taxation Administration Act 1953
Division 3—Defined terms
3‑1...................When defined terms are identified
3‑5.............................When terms are not identified
3‑10.............Identifying the defined term in a definition
Division 4—Status of Guides and other non‑operative material
4‑1....................................Non‑operative material
4‑5...........................Explanatory sections
4‑10..............................Other material
Part 2—Wine tax
Division 5—General rules for taxability
5‑1.......................What this Division is about
5‑5.............General rules for taxing assessable dealings
5‑10Sale time brought forward