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

Author: Cpa Australia,Taxation Institute Of Australia,National Institute Of Accountants,Institute Of Chartered Accountants In Australia,Taxpayers Australia Inc

Published Date: 7 Aug 2009

 

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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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  • Published By:Cpa Australia,Taxation Institute Of Australia,National Institute Of Accountants,Institute Of Chartered Accountants In Australia,Taxpayers Australia Inc
  • Published On:7 Aug 2009

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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