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Australia Act or statute

Australia legislation

A New Tax System (Wine Equalisation Tax Imposition—General) Act 1999

1 Short title This Act may be cited as the A New Tax System (Wine Equalisation Tax Imposition—General) Act 1999 .

Source excerpt

impositionstate propertytax exemptionwine equalisation taxwine tax
Jurisdiction
Australia
Status
In force
Official identity
Year 1999 · Number 66
Dates
Enacted 8 Jul 1999 · Source version 8 Jul 1999
More statute details
Dates
Enacted 8 Jul 1999 · Source version 8 Jul 1999
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Official source

01

Purpose and legislative effect

“1 Short title This Act may be cited as the A New Tax System (Wine Equalisation Tax Imposition—General) Act 1999 .”

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02

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  1. 01

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    Enacted 8 Jul 1999 · Source version 8 Jul 1999. The date shown identifies this source expression and should not be treated as proof that no later change exists.

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03

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Short title

1 Short title This Act may be cited as the A New Tax System (Wine Equalisation Tax Imposition—General) Act 1999 .

Section 1

Imposition

This section imposes wine equalisation tax on tax payable under the wine tax law, but only if it is not a customs or excise duty.

Section 3

Rate

The wine tax rate is 29%.

Section 4

04

Source and current-law status

In force source record

Source record from www.legislation.gov.au · Enacted 8 Jul 1999 · Source version 8 Jul 1999

In force

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Official record

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Showing 5 of 5 provisions

Provision 3Short titleCommencement
§ 1Short titleShort title

Source excerpt

1 Short title This Act may be cited as the A New Tax System (Wine Equalisation Tax Imposition—General) Act 1999 .

1 Short title This Act may be cited as the A New Tax System (Wine Equalisation Tax Imposition—General) Act 1999 .
Section 1Verify source
§ 2CommencementCommencement

Source excerpt

This Act starts on 1 July 2000.

2 Commencement This Act commences on 1 July 2000.
Section 2Verify source
§ 3ImpositionProvision

Source excerpt

This section imposes wine equalisation tax on tax payable under the wine tax law, but only if it is not a customs or excise duty.

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 neither a duty of customs nor a duty of excise within the meaning of section 55 of the Constitution.
Section 3Verify source
§ 4RateProvision

Source excerpt

The wine tax rate is 29%.

4 Rate The rate of wine tax payable under the A New Tax System (Wine Equalisation Tax) Act 1999 is 29%.
Section 4Verify source
§ 5Act does not impose a tax on property of a StateProvision

Source excerpt

This section says the Act does not impose a tax on property of a State.

5 Act does not impose a tax on property of a State (1) This Act does not impose a tax on property of any kind belonging to a State. (45/99) (2) Property of any kind belonging to a State has the same meaning as in section 114 of the Constitution. [ Minister’s second reading speech made in— House of Representatives on 24 March 1999 Senate on 31 March 1999 ]
Section 5Verify source

Legislative relationships

1 referenced instrument

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A–F

1 instrument

  • A New Tax System (Wine Equalisation Tax) Act

    Section 3

Recorded versions and source checkpoint

1 version available in this collection

Current-law checkpoint
  • 8 Jul 1999 · currentEnglish · In force

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