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Wine Equalisation Tax Ruling

WETR 2009/1A3ER1 - Erratum


Wine equalisation tax: the operation of the wine equalisation tax system

Attention Please note that the PDF version is the authorised version of this ruling.
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Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Wine Equalisation Tax Ruling WETR 2009/1A3 to correct the language of amended paragraph 171.

WETR 2009/1A3 is corrected as follows:

1. Paragraph 171

Omit the paragraph (including heading, but excluding footnotes 104 and 105); substitute:

Is an export subject to WET where you export the wine on behalf of a purchaser?

171. Where you export wine on behalf of a purchaser (including overseas travellers) and you do not reimport the wine, exemption from WET and GST applies provided you export the wine within 60 days104 after the earlier of:

·
 the day on which you receive any consideration for the supply of the wine; or
·
 the day on which you provide an invoice for the supply of the wine.105

This Erratum applies from 29 June 2018.

Commissioner of Taxation

1 August 2018

© AUSTRALIAN TAXATION OFFICE FOR THE COMMONWEALTH OF AUSTRALIA

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).

References

ATO references:
NO  1-CHKFNUU

ISSN: 2205-6173

 


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