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  • Date
    22 Jun 2017 
    Chamber
    House of Representatives 
    Status
    Before House of Representatives 
    Portfolio
    Treasury 
    Summary
    Amends the:
    A New Tax System (Wine Equalisation Tax) Act 1999
    to: introduce additional eligibility criteria for the wine equalisation tax (WET) producer rebate; provide that a purchaser of wine is only able to claim a WET credit for WET included in the purchase price of that wine if it makes a taxable dealing with the wine; reduce the WET producer rebate cap from $500 000 to $350 000; amend the timing of the application of the associated producers rule; and remove the earlier producer rebate rule; and
    Income Tax Assessment Act 1997
    to provide asset roll-over relief for mandatory transfers within a superannuation fund in the transition to a MySuper product. 

    Bill | Explanatory Memorandum

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