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A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 7.5

Exemption for dealings that are GST - free supplies or non - taxable importations

    An * assessable dealing is not taxable if the dealing is:

  (a)   a * supply that is * GST - free (other than because of Subdivision   38 - D (child care) of the * GST Act); or

  (b)   a * local entry relating to an * importation that is a * non - taxable importation.


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