Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) If a * member of a * GST group would (apart from this section) be entitled to a * wine tax credit:
(a) the * representative member is entitled to the wine tax credit; and
(b) the member that would be so entitled is not entitled to the wine tax credit (unless the member is the representative member).
(2) This section has effect despite section 17 - 5 (which is about entitlement to wine tax credits).