Federal Register of Legislation
A New Tax System (Wine Equalisation Tax Imposition—General) Act 1999
No. 66, 1999
A New Tax System (Wine Equalisation Tax Imposition—General) Act 1999
No. 66, 1999
An Act to implement A New Tax System by imposing the tax payable under the wine tax law, so far as that tax is neither a duty of customs nor a duty of excise
Contents 1 Short title................................... 2 Commencement............................... 3 Imposition.................................. 4 Rate...................................... 5 Act does not impose a tax on property of a State............
A New Tax System (Wine Equalisation Tax Imposition—General) Act 1999
No. 66, 1999
An Act to implement A New Tax System by imposing the tax payable under the wine tax law, so far as that tax is neither a duty of customs nor a duty of excise
[Assented to 8 July 1999]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the A New Tax System (Wine Equalisation Tax Imposition—General) Act 1999.
2 Commencement
This Act commences on 1 July 2000.
3 Imposition
(1) The tax that is payable under the wine tax law (within the meaning of the A New Tax System (Wine Equalisation Tax) Act 1999) is imposed by this section under the name of wine equalisation tax (wine tax).
(2) This section imposes wine tax only so far as that tax is neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution.
4 Rate
The rate of wine tax payable under the A New Tax System (Wine Equalisation Tax) Act 1999 is 29%.
5 Act does not impose a tax on property of a State
(1) This Act does not impose a tax on property of any kind belonging to a State. (45/99)
(2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution.
[Minister's second reading speech made in— House of Representatives on 24 March 1999 Senate on 31 March 1999]
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate