s 3
In forceImposition
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 a duty of excise within the meaning of section 55 of the Constitution.
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