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Joint professional body submission in relation to Draft Wine Equalisation Tax Determination WETD 2009/D1

Published on 07 Aug 09 by THE TAX INSTITUTE

The professional bodies welcome the opportunity to comment on draft WET determination WETD 2009/D1. It is not often that our comments on draft indirect tax rulings and determinations are completely unsupportive. This, however, is one such occasion.

The general anti-avoidance provision ("GAP") can be found in Division 165 of the A New Tax System (Goods and Services Tax) Act 1999 ("the GST Act"). Its operation is extended to the A New Tax System (Wine Equalisation Tax) Act 1999 ("the WET Act") by sections 21-1 and 23-10 of the WET Act.

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INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
Current at 19 November 2004 Click here to expand/collapse more articles by INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA.
 
NATIONAL INSTITUTE OF ACCOUNTANTS
Current at 19 November 2004

TAXPAYERS AUSTRALIA INC
Current at 19 November 2004

TAXATION INSTITUTE OF AUSTRALIA
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CPA AUSTRALIA
Current at 19 November 2004

 

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