Commonwealth Consolidated Acts

A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 17.1

Wine tax credits can arise in a number of circumstances. Generally speaking, they prevent wine tax applying more than once to the same goods.

Note:   If you are in the GST system, wine tax credits are included in your net amounts (see Part   5). If you are not in the GST system, you can claim wine tax credits under this Part. Producer rebates under Division   19 are a form of wine tax credit.