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A NEW TAX SYSTEM (WINE EQUALISATION TAX IMPOSITION-CUSTOMS) ACT 1999 - SECT 3
Imposition
- (1)
- The tax that is payable under the wine tax law (within the meaning of the
A New Tax System (Wine Equalisation Tax) Act 1999 ) is imposed by this section
under the name of wine equalisation tax ( wine tax ).
- (2)
- This section imposes wine tax only so far as that tax is a duty of customs
within the meaning of section 55 of the Constitution.
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