A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 1.3 How the wine tax law applies to things outside the indirect tax zone and things happening before commencement

Commonwealth Consolidated Acts

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A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 1.3

How the wine tax law applies to things outside the indirect tax zone and things happening before commencement

(1) The * wine tax law extends to acts, omissions, matters and things outside Australia (within the meaning of the * ITAA 1997) (except where a contrary intention appears).

(2) The * wine tax law applies to acts and omissions happening before or after the commencement of this Act (except where there is an express statement to the contrary).

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