A New Tax System (Wine Equalisation Tax) Amendment Regulations 2010 (No. 1) (Cth)

A New Tax System (Wine Equalisation Tax) Amendment Regulations 2010 (No. 1)¹

Select Legislative Instrument 2010 No. 209

I, QUENTIN BRYCE, Governor-General of the Commonwealth of Australia, acting with the advice of the Federal Executive Council, make the following Regulations under the A New Tax System (Wine Equalisation Tax) Act 1999.

Dated 8 July 2010

QUENTIN BRYCE

Governor-General

By Her Excellency’s Command

NICK SHERRY

Assistant Treasurer

Name of Regulations

These Regulations are the A New Tax System (Wine Equalisation Tax) Amendment Regulations 2010 (No. 1).

Commencement

These Regulations are taken to have commenced on 1 July 2010.

Amendment of A New Tax System (Wine Equalisation Tax) Regulations 2000

Schedule 1 amends the A New Tax System (Wine Equalisation Tax) Regulations 2000.

Schedule 1 Amendments

(regulation 3)

[1] Regulation 25-5.01

omit

paragraph 25-5 (1) (b)

insert

paragraphs 25-5 (1) (b) and (1A) (b)

[2] Paragraph 25-5.02 (1) (c)

after

Subdivision 168-3

insert

or 168-3A

[3] Subregulation 25-5.04 (1)

omit

subsection 25-5 (1)

insert

paragraphs 25-5 (1) (e) and (1A) (e)

Note

All legislative instruments and compilations are registered on the Federal Register of Legislative Instruments kept under the Legislative Instruments Act 2003. See