Commonwealth Numbered Acts

A NEW TAX SYSTEM (INDIRECT TAX AND CONSEQUENTIAL AMENDMENTS) ACT 1999 NO. 176, 1999 - SCHEDULE 5

A New Tax System (Indirect Tax Administration) Act 1999

1 Item 66 of Schedule 1

Taxation Administration Act 1953

2 Subsection 62(2) (table items 21 and 24)

3 Subsection 62(2) (table items 27 and 30)

4 After subsection 62(2)

(2A)

Each decision under section 17-45 of the Wine Tax Act disallowing the whole or part of a claim for a wine tax credit is a reviewable wine tax decision .

5 At the end of subsection 68(3)

; or (e) the entrusted person is authorised, by the Commissioner or a Deputy Commissioner, to make the disclosure, and the disclosure:

(i)

relates to alcoholic beverages; and

(ii)

is to a State or Territory officer for the purpose of that person administering an arrangement for the rebate, refund or other payment or credit by a State or Territory in respect of alcoholic beverages.

6 Subsection 68(6)

alcoholic beverage means:

(a)

wine (within the meaning of the Wine Tax Act); or

(b)

beer; or

(c)

spirits, liqueurs or spirituous liquors; or

(d)

beverages that contain beer, spirits (other than spirits for fortifying wine or other beverages), liqueurs or spirituous liquors.

7 Subsection 68(6)

beer means any fermented liquor (whether or not the liquor contains sugar, glucose or any other substance) that:

(a)

is brewed from a mash (whether or not the mash contains malt); and

(b)

contains hops (including any substance prepared from hops) or other bitters.

8 Subsection 68(6)

State or Territory officer means a person holding an office prescribed for the purposes of this definition.

9 After paragraph 70(1)(a)

(aa)

make a supply that is GST-free or input taxed; or

10 Paragraph 70(1)(b)