Commonwealth Consolidated Acts

A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 19.8

  (1)   If, at any time, the Commissioner becomes aware that you cease to satisfy the criteria for approval as a * New Zealand participant, the Commissioner must, by written instrument, revoke your approval.

Note:   Revoking under this subsection the approval of an entity as a New Zealand participant is a reviewable wine tax decision (see Subdivision   111 - C in Schedule   1 to the Taxation Administration Act 1953 ).

  (2)   The Commissioner must decide the date of effect of that revocation and include that date in the instrument of revocation. That date may be the day of the decision, or a day before or after that day.

Note:   Deciding under this subsection the date of effect of any revocation of an approval as a New Zealand participant is a reviewable wine tax decision (see Subdivision   111 - C in Schedule   1 to the Taxation Administration Act 1953 ).

  (3)   If the Commissioner revokes your approval as a * New Zealand participant, the Commissioner must, by notice in writing sent to you, inform you that the Commissioner has revoked your approval, indicate the date from which the revocation has effect and of the reasons for revoking that approval.

  (4)   An instrument of revocation under subsection   ( 1) is not a legislative instrument.