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A NEW TAX SYSTEM (WINE EQUALISATION TAX) ACT 1999 - SECT 9.30

Working out notional wholesale selling prices for retail dealings with wine that is not grape wine

    The notional wholesale selling price for a * taxable dealing that is either:

  (a)   a * retail sale of wine that is not * grape wine; or

  (b)   an * AOU connected with retail sales of wine that is not grape wine;

is worked out using the * half retail price method.


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