Commonwealth Consolidated Acts

A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 21.70

  (1)   Wine tax payable on a * taxable dealing that the * joint venture operator of a * GST joint venture makes, on behalf of another * participant in the joint venture, in the course of activities for which the joint venture was entered into:

  (a)   is payable by the joint venture operator; and

  (b)   is not payable by the other participant.

  (2)   This section has effect despite subsection   5 - 5(2 ) (w hich is about liability for wine tax).