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

2 0 1999-07-14T03:45:00Z 2007-11-16T03:04:00Z 2007-11-16T03:04:00Z 7 317 1808 42496 15 4 2121 10.6817         A New Tax System (Wine Equalisation Tax Imposition—General) Act 1999   No. 66, 1999         A New Tax System (Wine Equalisation Tax Imposition—General) Act 1999   No. 66, 1999         An Act to implement A New Tax System by imposing the tax payable under the wine tax law, so far as that tax is neither a duty of customs nor a duty of excise       Contents 1   Short title ................................... 2   Commencement ............................... 3   Imposition .................................. 4   Rate ...................................... 5   Act does not impose a tax on property of a State ............   A New Tax System (Wine Equalisation Tax Imposition—General) Act 1999 No. 66, 1999       An Act to implement A New Tax System by imposing the tax payable under the wine tax law, so far as that tax is neither a duty of customs nor a duty of excise [ Assented to 8 July 1999 ] The Parliament of Australia enacts: 1   Short title     This Act may be cited as the A New Tax System (Wine Equalisation Tax Imposition—General) Act 1999 . 2   Commencement     This Act commences on 1 July 2000. 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. 4   Rate     The rate of wine tax payable under the A New Tax System (Wine Equalisation Tax) Act 1999 is 29%. 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 ]