Commonwealth Consolidated Acts

A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 17.45

    If the Commissioner decides to disallow the whole or a part of a claim for a * wine tax credit, the Commissioner must notify you of the decision.

Note:   Disallowing the whole or a part of a claim for a wine tax credit is a reviewable wine tax decision (see Subdivision   111 - C in Schedule   1 to the Taxation Administration Act 1953 ).