Commonwealth Consolidated Acts

A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 21.10

  (1)   The wine tax payable by you on a * taxable dealing that is a * supply is attributable to the same * tax period, or tax periods, applying to you as the tax period or tax periods to which:

  (a)   if the supply is a * taxable supply--the taxable supply is attributable; or

  (b)   if the supply is not a taxable supply--the supply would be attributable if it were a taxable supply.

For the basic rules on attribution of taxable supplies, see section   29 - 5 of the GST Act.

  (2)   The wine tax payable by you on a * taxable dealing that is not a * supply is attributable to the * tax period during which the time of dealing occurs, as specified in column 4 of the * Assessable Dealings Table.