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This is a Bill, not an Act. For current law, see the Acts databases.
1998-99
The Parliament of
the
Commonwealth of
Australia
HOUSE OF
REPRESENTATIVES
Presented and read a first
time
A New Tax
System (Wine Equalisation Tax) Bill 1999
No.
, 1999
(Treasury)
A
Bill for an Act about a tax, relating to certain alcoholic beverages, to
implement A New Tax System, and for related purposes
ISBN: 0642 391823
Contents
A Bill for an Act about a tax, relating to certain
alcoholic beverages, to implement A New Tax System, and for related
purposes
The
Parliament of Australia enacts:
This Act may be cited as the A New Tax System (Wine Equalisation Tax)
Act 1999.
This Act commences on 1 July 2000.
(1) The *wine tax law extends to acts,
omissions, matters and things outside
*Australia (except where a contrary intention
appears).
(2) The *wine tax law applies to acts and
omissions happening before or after the commencement of this Act (except where
there is an express statement to the contrary).
The *wine tax law binds the Crown in
right of each of the States, of the Australian Capital Territory and of the
Northern Territory. However, it does not make the Crown liable to be prosecuted
for an offence.
This Act is about the wine equalisation tax (or wine tax).
The wine tax is a single stage tax applying (in most cases) to dealings
in wine at the wholesale level. In almost all dealings to which it applies, the
GST will also apply.
Note 1: Wine is widely defined in Subdivision
31-A. It can apply to beverages fermented from any fruit or vegetable. The wine
tax also extends to cider, perry, mead and sake (see section
27-1).
Note 2: The wine tax is imposed by 3 Acts:
(a) the A New Tax System (Wine Equalisation Tax
Imposition—General) Act 1999; and
(b) the A New Tax System (Wine Equalisation Tax
Imposition—Customs) Act 1999; and
(c) the A New Tax System (Wine Equalisation Tax
Imposition—Excise) Act 1999.
Part 2 sets out the rules that establish the liability for the wine tax.
The broad aim of the wine tax law is to tax the last wholesale sale of wine
(usually the sale from the last wholesaler to the retailer).
Part 3 is about quoting. The system of quoting is designed to avoid wine
tax becoming payable on earlier sales.
Part 4 is about the entitlement to, and claiming of, wine tax credits.
The system of wine tax credits deals (among other things) with situations where
wine tax has become payable more than once on the same wine.
Part 5 provides for amounts of wine tax, and wine tax credits, to be
included in net amounts under the GST system. This has the effect of
incorporating the wine tax into the payments and refunds system for the GST.
However, the wine tax is paid together with customs duty (where
appropriate).
Part 6 deals with miscellaneous matters.
Part 7 contains the Dictionary, which sets out a list of all the terms
that are defined in this Act. It also sets out the meanings of some important
concepts and rules on how to interpret this Act.
Part VI of the Taxation Administration Act 1953 contains
provisions relating to the administration of the wine tax, and to collection and
recovery of amounts of wine tax.
(1) Many of the terms used in the law relating to the wine tax are
defined.
(2) Most defined terms in this Act are identified by an asterisk appearing
at the start of the term: as in “*taxable
dealing”. The footnote that goes with the asterisk contains a signpost to
the Dictionary definitions starting at section 33-1.
(1) Once a defined term has been identified by an asterisk, later
occurrences of the term in the same subsection are not usually
asterisked.
(2) Terms are not asterisked in the non-operative material
contained in this Act.
Note: The non-operative material is described in Division
4.
(3) The following basic terms used throughout the Act are not
identified with an asterisk.
|
Common definitions that are not asterisked |
|
|---|---|
|
Item |
This term: |
|
1 |
amount |
|
2 |
Commissioner |
|
3 |
entity |
|
4 |
price |
|
5 |
wine |
|
6 |
wine tax |
|
7 |
you |
Within a definition, the defined term is identified by bold
italics.
In addition to the operative provisions themselves, this Act contains
other material to help you identify accurately and quickly the provisions that
are relevant to you and to help you understand them.
This other material falls into 2 main categories.
One category is the explanatory section in many Divisions. Under the
section heading “What this Division is about”, a short explanation
of the Division appears in boxed text.
Explanatory sections form part of this Act but are not operative
provisions. In interpreting an operative provision, explanatory sections may
only be considered for limited purposes. They are set out in section
29-10.
The other category consists of material such as notes and examples. These
also form part of the Act. They are distinguished by type size from the
operative provisions (except for formulas), but are not kept separate from
them.
Liability for wine tax centres around the concept of an assessable dealing.
This concept is defined in the Assessable Dealings Table and the sections
following the table.
(1) The *Assessable Dealings Table sets
out all the *assessable dealings that can be
subject to wine tax.
(2) If the time of an *assessable dealing
(as specified in column 4 of the table) is on or after 1 July 2000, and no
exemption applies under Division 7, then:
(a) the dealing is a *taxable dealing;
and
(b) the entity specified in column 3 is the entity liable to the tax;
and
(c) the tax becomes payable at the time of the dealing, as specified in
column 4.
However, the dealing is not a taxable dealing unless the entity specified
in column 3 is *registered or
*required to be registered.
Note: Under Part 5, amounts of wine tax are included in your
net amount under the GST system.
(3) To calculate the amount of the tax:
(a) determine the *taxable value of the
dealing under Division 9; and
(b) multiply the result by 29%.
Note: The amount of tax is reduced for some importations
(e.g. accompanied baggage of passengers) that are free of customs duty (see
section 5-40).
(4) The table does not apply to a dealing with wine unless the wine is
*assessable wine immediately before the time of
the dealing, and is in *Australia at the time
of the dealing.
|
Assessable Dealings Table |
||||
|---|---|---|---|---|
|
Column 1 No. |
Column 2 *Assessable
dealing |
Column 3 *Entity liable |
Column 4 Time of dealing |
Column 5 Normal taxable value |
|
Part A—Australian Wine |
||||
|
AD1a |
*wholesale sale by an entity that
*manufactured the wine in the course of any
business |
seller |
time of sale |
the *price (excluding wine tax and
*GST) for which the wine was sold |
|
AD1b |
*wholesale sale by an entity that is not
the *manufacturer of the wine |
seller |
time of sale |
the *price (excluding wine tax and
*GST) for which the wine was sold |
|
AD2a |
*retail sale by an entity that
*manufactured the wine in the course of any
business |
seller |
time of sale |
the *notional wholesale selling
price |
|
AD2b |
*retail sale by an entity that is not the
*manufacturer of the wine, but that
*obtained the wine under quote; excludes case
covered by AD2d |
seller |
time of sale |
the *notional wholesale selling
price |
|
AD2c |
*royalty-inclusive sale |
seller |
time of sale |
the amount that would be the *notional
wholesale purchase price of the wine if the
*manufacturer had incurred the
*eligible royalty costs |
|
AD2d |
*indirect marketing sale |
seller |
time of sale |
the *notional wholesale selling
price |
|
AD2e |
*untaxed sale by an entity that is not the
*manufacturer of the wine |
seller |
time of sale |
the *notional wholesale selling
price |
|
AD3a |
*untaxed AOU by an entity that is not the
*manufacturer of the wine |
applier |
time of *AOU |
the *notional wholesale selling
price |
|
AD3b |
*AOU by an entity that manufactured the
wine in the course of any business |
applier |
time of *AOU |
the *notional wholesale selling
price |
|
AD3c |
*AOU by an entity that is not the
*manufacturer of the wine, but that
*obtained the wine under quote |
applier |
time of *AOU |
(a) the purchase *price (excluding
*GST), if the wine was
*purchased under quote; |
|
AD3d |
*royalty-inclusive AOU |
applier |
time of *AOU |
the amount that would be the *notional
wholesale purchase price of the wine if the
*manufacturer had incurred the
*eligible royalty costs |
|
AD4b |
removal from a *customs clearance area of
*airport shop goods purchased by a
*relevant traveller from an
*inwards duty free shop |
*relevant traveller |
time of removal |
the *price for which the wine was
purchased by the *relevant traveller |
|
Assessable Dealings Table |
||||
|---|---|---|---|---|
|
Column 1 No. |
Column 2 *Assessable
dealing |
Column 3 *Entity liable |
Column 4 Time of dealing |
Column 5 Normal taxable value |
|
Part B—Imported Wine |
||||
|
AD10 |
*local entry |
entity that makes the *local
entry |
time of *local entry |
the *GST importation value |
|
AD11b |
*wholesale sale by any entity |
seller |
time of sale |
the *price (excluding wine tax and
*GST) for which the wine was sold |
|
AD12b |
*retail sale by an entity that
*obtained the wine under quote; excludes case
covered by AD12d |
seller |
time of sale |
the *notional wholesale selling
price |
|
AD12c |
*royalty-inclusive sale |
seller |
time of sale |
the amount that would be the *notional
wholesale purchase price of the wine if the entity that
*imported the wine had incurred the
*eligible royalty costs |
|
AD12d |
*indirect marketing sale |
seller |
time of sale |
the *notional wholesale selling
price |
|
AD12e |
*untaxed sale |
seller |
time of sale |
the *notional wholesale selling
price |
|
AD13a |
*untaxed AOU |
applier |
time of *AOU |
the*notional wholesale selling
price |
|
AD13c |
*AOU by an entity that
*obtained the wine under quote |
applier |
time of *AOU |
(a) if the wine was *purchased under
quote: the purchase *price (excluding
*GST); |
|
AD13d |
*royalty-inclusive AOU |
applier |
time of *AOU |
the amount that would be the *notional
wholesale purchase price of the wine if the entity that
*imported the wine had incurred the
*eligible royalty costs |
|
AD14b |
removal from a *customs clearance area of
*airport shop goods purchased by a
*relevant traveller from an
*inwards duty free shop |
*relevant traveller |
time of renewal |
the *price for which the wine was
purchased by the *relevant traveller |
Note: The numbering of items in the table uses the following
pattern:
For Australian wine, the dealings are divided into 4
groups:
• wholesale sales begin with AD1
• retail sales begin with AD2
• an AOU begins with AD3
• miscellaneous dealings begin with
AD4.
Imported wine has an additional class of local entry
(AD10). The other dealings with imported wine have a number that is 10 higher
than the broadly corresponding dealing with Australian wine. For example, AD12b
for imported wine corresponds to AD2b for Australian wine.
(1) This section applies to an
*assessable dealing that consists of a sale, if
the purchaser uses the wine after the time when the contract is made but before
the time when title is to pass to the purchaser under the contract.
(2) The time when the purchaser first so uses the wine is taken to be the
time of the sale for the purposes of the wine tax law.
(1) A *retail sale, or an
*AOU, of wine (the current wine)
by you in the course of a business is a royalty-inclusive sale or
a royalty-inclusive AOU respectively if the following conditions
are met:
(a) *eligible royalty costs have been
incurred at or before the time of the sale or AOU, or could reasonably be
expected to be incurred after the time of the sale or AOU, by any or all of the
following:
(i) you;
(ii) your associate;
(iii) any entity (other than the
*manufacturer) under an arrangement with you or
with your associate;
(b) the sale or AOU is not covered by another category of
*assessable dealing in the
*Assessable Dealings Table.
(2) Eligible royalty cost is a
*royalty that is paid or payable in connection
with the current wine, except where the amount was paid or payable by any entity
before 24 March 1999.
A sale of *assessable wine is an
indirect marketing sale if it is a
*retail sale made by an entity (the
marketer) that is not the *manufacturer
of the wine and the sale is made:
(a) under an arrangement that provides for the sale of the wine to be made
by an entity that is acting for the marketer but is not an employee of the
marketer; or
(b) from premises that:
(i) are used, mainly for making retail sales of wine, by an entity or
entities other than the marketer; and
(ii) are held out to be premises of, or premises used by, the other entity
or entities.
(1) A *retail sale of wine by you is an
untaxed sale unless:
(a) you *obtained the wine under quote;
or
(b) the wine has previously passed through a taxing point; or
(c) the sale is an *indirect marketing
sale.
(2) An *AOU, in the course of any
business, by you is an untaxed AOU unless:
(a) you *obtained the wine under quote;
or
(b) the wine has previously passed through a taxing point.
(3) For the purposes of this section, wine is taken to have passed through
a taxing point only if:
(a) the wine has been the subject of a
*taxable dealing; or
(b) the wine has been the subject of an
*assessable dealing that was exempted because
you could not be taxed or were entitled to an exemption arising outside the
*wine tax law; or
(c) the wine has been the subject of sales tax within the meaning of the
Sales Tax Assessment Act 1992.
(1) The Local Entry Table sets out the situations that amount to a local
entry of *imported wine for the purposes of the
*wine tax law. The rest of this section deals
with situations involving the withdrawal of a customs entry, or multiple local
entries of the same wine.
(2) The withdrawal of the customs entry underlying a formal local entry
(the earlier local entry) usually has the effect that the earlier
local entry is taken never to have happened. However, if:
(a) there is a later formal local entry after the withdrawal;
and
(b) the tax on that later entry would be less than the tax on the earlier
local entry;
then the earlier local entry is taken never to have been extinguished and
the later entry is taken never to have happened.
(3) If a formal local entry happens after a deemed local entry, the formal
local entry is taken never to have happened.
(4) If a deemed local entry happens after a formal local entry, the formal
local entry is taken never to have happened.
(5) In this section:
customs entry means an entry for home consumption under the
Customs Act 1901.
deemed local entry means a local entry that is not a formal
local entry.
formal local entry means a local entry covered by
*LE1 or *LE2
in the Local Entry Table.
|
Column 1 No. |
Column 2 Situation giving rise to local entry |
Column 3 *Entity to be regarded as making
the local entry |
Column 4 Time when local entry is made (but see note) |
|---|---|---|---|
|
LE1 |
the wine is taken to have been entered for home consumption under
subsection 71A(6) of the Customs Act 1901 |
owner (within the meaning of the Customs Act 1901) of the
wine |
when the wine is taken to have been entered for home consumption |
|
LE2 |
the wine is taken to have been entered for home consumption under
subsection 71A(7) of the Customs Act 1901 |
owner (within the meaning of the Customs Act 1901) of the
wine |
when the wine is taken to have been entered for home consumption |
|
LE3 |
the wine is delivered into home consumption under section 71 of the
Customs Act 1901 |
entity authorised under section 71 of the Customs Act 1901 to
deliver the wine |
when the wine is delivered into home consumption |
|
LE4 |
the wine is sold under section 72, 87, 96, 206 or 207 of the Customs Act
1901 |
entity that was the owner (within the meaning of the Customs Act
1901) of the wine immediately before the sale |
when the wine is sold |
|
LE5 |
the wine is delivered to an entity under section 208 of the Customs Act
1901 |
entity to which the wine is delivered |
when the wine is delivered |
|
LE6 |
the wine is delivered to an entity under a court order made in an action
under the Customs Act 1901 for condemnation or recovery of the
wine |
entity to which the wine is delivered |
when the wine is delivered |
|
LE7 |
the wine is delivered to an entity under a court order made in an action
for a declaration that the wine is not forfeited under the Customs Act
1901 |
entity to which the wine is delivered |
when the wine is delivered |
|
LE8 |
the wine has been seized under a warrant issued under section 203 of the
Customs Act 1901, or under section 203B or 203C of that Act, and is
delivered to an entity on the basis that it is not forfeited goods |
entity to which the wine is delivered |
when the wine is delivered |
|
LE9 |
delivery of the wine is authorised under subsection 209(6) of the
Customs Act 1901 |
entity to which the wine is delivered or is to be delivered |
when the authorisation is made |
|
LE10 |
a demand is made under section 35A or 149 of the Customs Act 1901 in
relation to the wine |
entity on which the demand is made |
when the demand is made |
|
LE11 |
the wine is treated as entered for home consumption under subsection
96A(12) of the Customs Act 1901 |
entity treated under section 96A of the Customs Act 1901 as having
entered the wine for home consumption |
when the wine is treated as having been entered for home
consumption |
|
LE12 |
the wine is taken out of a warehouse under a permission granted under
section 97 of the Customs Act 1901 and is not returned to the warehouse
before the expiration of the period specified in the permission |
entity to which the permission is given |
when the wine is taken out of the warehouse |
|
LE13 |
the wine is delivered, under regulations made for the purposes of paragraph
27-35(2)(a), to an entity that has given a security or undertaking for the
payment of wine tax that may become payable on the wine |
entity to which the wine is delivered |
when the wine is delivered |
|
LE14 |
the wine is taken into home consumption in accordance with a permission
granted under section 77D of the Customs Act 1901 |
entity to which the permission is granted |
when the wine is taken into home consumption |
|
LE15 |
the wine is not covered by any other item in this table but is
*imported into Australia, and is not entered
for home consumption as required under the Customs Act 1901 |
owner (within the meaning of the Customs Act 1901) of the
wine |
when the wine is *imported into
Australia |
Despite column 4 of the *Local Entry
Table, if wine is deemed to be entered for home consumption under the Customs
Act 1901 at a time before the wine is
*imported, the
*local entry of the wine is taken to occur
immediately after the time of importation.
If:
(a) a *taxable dealing with wine is a
*customs dealing; and
(b) a proportion of the value of the wine is not liable to
*customs duty because of by-laws made for the
purposes of item 15 in Part I of Schedule 4 to the
*Customs Tariff;
the amount of wine tax on the dealing is an amount equal to the amount
worked out under subsection 5-5(3) and then reduced by the same
proportion.
In some circumstances, a dealing with wine is exempt from wine tax even if
it is an assessable dealing.
An *assessable dealing is not taxable if
the dealing is a *supply that is
*GST-free (other than because of Subdivision
38-C (child care) of the *GST Act).
(1) A sale is not taxable if the purchaser
*quotes for the sale at or before the time of
the sale.
(2) A *customs dealing is not taxable if
the entity that would, apart from this subsection, be liable for the wine tax on
the dealing *quotes for the dealing at or
before the time of the dealing.
(1) A *customs dealing is not taxable if
it is an *importation of wine covered by item
17, 18A, 18B, 18C, 21, 23A, 23B, 24, 25A, 25B, 25C, 32A, 32B, 33A, 33B or 34 in
Schedule 4 to the *Customs Tariff.
(2) To avoid doubt, a reference to wine that is covered by an item in
Schedule 4 to the *Customs Tariff includes a
reference to wine to which that item would apply if the wine were dutiable goods
within the meaning of the Customs Act 1901.
A *local entry of wine is not taxable if
you or anyone else became liable to tax on a previous
*assessable dealing with the wine while it was
in bond or under the control of
*Customs.
In most cases, the taxable value of an assessable dealing is multiplied by
the rate of wine tax to calculate the amount of wine tax.
(1) The general rules for calculating the taxable value are
set out in the *Assessable Dealings
Table.
(2) In some cases, the *Assessable
Dealings Table refers to the *notional
wholesale selling price as the *taxable value.
Subdivision 9-B sets out how to work out the notional wholesale selling
price.
(3) In some cases, amounts must be added to the amount set out in the
*Assessable Dealings Table. These additions are
set out in Subdivision 9-C.
(4) In working out the *taxable value of
wine, any rebate, refund or other payment or credit made by a State or Territory
in respect of the wine is to be disregarded.
(1) The Commissioner may enter into an agreement with you about
calculating the *taxable values of particular
*taxable dealings for which you are liable for
the wine tax.
(2) So far as the agreement is inconsistent with this Act, the agreement
prevails.
(1) There are 2 methods for working out the notional wholesale
selling price for a *taxable dealing
that is either:
(a) a *retail sale of
*grape wine; or
(b) an *AOU connected with retail sales
of wine that is grape wine.
(2) The *half retail price method is used
unless you have chosen under subsection (3) to use the
*average wholesale price method.
(3) You may choose to use the *average
wholesale price method if, during the *tax
period in respect of which you are liable to pay wine tax on the dealing, at
least 10% by value of all your sales of *grape
wine that:
(a) is of the same vintage as the grape wine to which the dealing relates;
and
(b) is produced from the same grape varieties, or the same blend of grape
varieties, as the grape wine to which the dealing relates;
are *wholesale sales.
The notional wholesale selling price for a
*taxable dealing that is either:
(a) a *retail sale of wine that is not
*grape wine; or
(b) an *AOU connected with retail sales
of wine that is not grape wine;
is worked out using the *half retail price
method.
(1) The notional wholesale selling price for a
*retail sale of
*grape wine, worked out using the half
retail price method, is 50% of the
*price of the sale.
(2) The notional wholesale selling price for an
*AOU connected with retail sales of grape wine,
worked out using the half retail price method, is 50% of the
*price for which you would normally have sold
the wine if the sale were a *retail
sale.
The notional wholesale selling price for a
*retail sale of
*grape wine, or for an
*AOU connected with retail sales of grape wine,
worked out using the average wholesale price method is the
weighted average of the *prices (excluding wine
tax and *GST) for
*wholesale sales that you have made of grape
wine that:
(a) is of the same vintage as the grape wine to which the retail sale or
AOU relates; and
(b) is produced from the same grape varieties, or the same blend of grape
varieties, as the grape wine to which the retail sale or AOU relates;
during the *tax period in respect of which
you are liable to pay wine tax on the retail sale or AOU.
Example: If, during a tax period, you make 70% of wholesale
sales of grape wine of a particular vintage and variety at $80 per dozen, and
the remaining 30% at $90 per dozen, the weighted average of the wholesale prices
for wholesale sales during the tax period is:
The notional wholesale selling price for a taxable dealing
with wine that is neither:
(a) a *retail sale of wine; nor
(b) an *AOU connected with retail sales
of wine;
is the *price (excluding wine tax and
*GST) for which you could reasonably have been
expected to sell the wine by wholesale under an arm’s length
transaction.
(1) This section deals with situations in which a
*container is associated with wine (the
contents) that is the subject of a
*taxable dealing. The aim of this section is to
ensure that the *taxable value will include a
component for the container, even though the parties may have allocated a
separate amount to the container.
(2) If:
(a) the *taxable value of the dealing is
calculated by reference to the *price
(excluding wine tax and *GST) for which the
contents were sold; and
(b) the parties have allocated a separate amount to the
*container;
then the taxable value is *increased by so
much of the value of the container as is recouped by the seller in connection
with the sale of the contents.
(3) If the *taxable value of the dealing
is not calculated as mentioned in subsection (2), then the taxable value is
*increased by so much of the value of the
*container as could reasonably be expected to
have been recouped by you in connection with a hypothetical sale of the contents
at the time of the actual *taxable dealing with
the contents.
(1) If a *royalty is paid or payable, or
likely to be paid or payable, in connection with any of the following events in
respect of particular wine:
(a) the *manufacture of the
wine;
(b) the *importation or
*local entry of the wine;
(c) a sale of the wine;
then the *taxable value of any
*taxable dealing with that wine that happens at
or after that event includes the amount or value of the royalty.
(2) Royalty is any amount to the extent to which it is paid
or payable (whether or not periodically) as consideration for any of the
following things (or for the right to do them):
(a) doing anything that would be an infringement of copyright if it were
done without the licence of the copyright owner;
(b) making, using, exercising or vending an invention (each of those terms
having the meaning it has in the Patents Act 1990);
(c) using a design that is of a kind capable of being registered under the
Designs Act 1906 (whether or not it is registered under that Act or under
any other law);
(d) using a trade mark that is of a kind capable of being registered under
the Trade Marks Act 1995 (whether or not it is registered under that Act
or under any other law), but not including a mark that relates to a
service;
(e) using confidential information;
(f) using machinery, implements, apparatus or other equipment;
(g) *supplying scientific, technical,
industrial, commercial or other knowledge or information;
(h) supplying assistance that is ancillary to, and is supplied as a means
of enabling the application or enjoyment of, any matter covered by paragraphs
(a) to (g);
(i) a total or partial forbearance in respect of any matter covered by
paragraphs (a) to (h).
Terms used in paragraph (a) of this definition have the same meaning as in
the Copyright Act 1968.
If a *taxable dealing happens while the
wine is in bond or otherwise subject to the control of
*Customs, the
*taxable value is
*increased by the amount of
*customs duty to which the wine would have been
subject if it had been entered for home consumption under the Customs Act
1901 at the time of the taxable dealing.
This Subdivision does not add any amount to the
*taxable value so far as it would already be
included in the taxable value.
In certain circumstances you can quote for a dealing with wine. This is
designed to avoid the wine tax becoming payable on sales preceding the last
wholesale sale. (Under section 7-10, wine tax is not payable on a sale for which
the purchaser has quoted.)
(1) You are entitled to quote your *ABN
for a dealing with wine if, at the time of quoting, you have the intention of
dealing with the wine in any of the following ways:
(a) selling the wine by *wholesale, or by
*indirect marketing sale, while the wine is in
*Australia;
(b) selling the wine, by any kind of sale, while it is in Australia (this
ground is available only if you are mainly a wholesaler at the time of
quoting);
(c) using the wine as a material in
*manufacture or other treatment or
processing, whether or not it relates to or results in other wine;
(d) making a *supply of the wine that
will be *GST-free.
(2) However, you are not entitled to
*quote unless you are
*registered.
(3) For the purposes of paragraph (1)(b), you are mainly a wholesaler at
the quoting time only if:
(a) *wholesale sales and
*indirect marketing sales account for more than
half of the total value of all sales of
*assessable wine by you during the 12 months
ending at the quoting time; or
(b) you have an expectation (based on reasonable grounds) that wholesale
sales and indirect marketing sales will account for more than half of the total
value of all sales of assessable wine by you during the 12 months starting at
the quoting time.
For this purpose, the value of a sale of wine is the
*price for which the wine is sold.
The Commissioner may (if you are
*registered) authorise you to quote your
*ABN in special circumstances in which you
would not otherwise be entitled to quote.
(1) You may make a periodic *quote under
this section for purchases that you propose to make from an entity (the
supplier) during the period, not exceeding 12 months, covered by the
periodic quote.
(2) If you make such a periodic *quote on
or before the first day of the period to which the quote relates, you are
treated as having quoted your *ABN for all
purchases during the period from the supplier, other than purchases in respect
of which you have notified the supplier in accordance with subsection
(3).
(3) If you are not entitled to *quote for
a particular purchase from the supplier during the period, you must notify the
supplier of that fact at or before the time of the purchase. The notification
must be in the *approved form.
(4) You are guilty of an offence if you contravene subsection
(3).
Maximum penalty: 20 penalty units.
Note 1: Chapter 2 of the Criminal Code sets out the
general principles of criminal responsibility.
Note 2: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
(5) Section 13-30 applies to a *quote
that you are treated as having made under subsection (2) of this section for a
particular purchase.
(1) A *quote (including a periodic quote)
must be made in the *approved form.
(2) A *quote for a dealing is not
effective unless it is made at or before the time of the dealing.
If you *quote in circumstances in which
you are not entitled to quote, or the quote is not in the
*approved form, the quote is
nevertheless:
(a) effective for the purposes of Subdivision 31-D; and
(b) effective for the purpose of section 7-10, unless section 13-30
applies.
A *quote is not effective, so far as it
would have resulted in an exemption or a ground for a
*CR6 wine tax credit, if at the time of the
quote the entity to which the quote is made has reasonable grounds for believing
that:
(a) you are not entitled to quote in the particular circumstances;
or
(b) the quote is not made in the
*approved form; or
(c) the quote is false or misleading in a material particular (either
because of something stated in the quote or something left out).
You must not, in relation to any dealing with wine:
(a) quote an *ABN for the purposes of
this Act:
(i) in circumstances in which you are not entitled to quote; or
(ii) in contravention of subsection 13-20(1); or
(b) in any other way falsely quote an ABN.
Maximum penalty: 20 penalty units.
Note 1: Chapter 2 of the Criminal Code sets out the
general principles of criminal responsibility.
Note 2: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
Note 3: Section 23 of the A New Tax System (Australian
Business Number) Act 1999 provides penalties for misuse of
ABNs.
Wine tax credits can arise in a number of circumstances. Generally
speaking, they prevent wine tax applying more than once to the same
goods.
Note: If you are in the GST system, wine tax credits are
included in your net amounts (see Part 5). If you are not in the GST system, you
can claim wine tax credits under this Part.
(1) The *Wine Tax Credit Table sets out
the situations in which you are entitled to a
*wine tax credit.
(2) You are not entitled to a *wine tax
credit for an amount of tax for which a wine tax credit entitlement has
previously arisen (whether for you or another entity).
(3) You are not entitled to a *wine tax
credit unless you make a claim for the wine tax credit under section
17-10.
|
No. |
Summary of ground |
Details of ground |
Amount of *wine tax
credit |
Time *wine tax credit
arises |
|---|---|---|---|---|
|
CR1 |
Tax overpaid |
You have paid an amount as wine tax that was not legally payable. |
the amount overpaid, to the extent that you have not
*passed it on |
when the amount became overpaid |
|
CR2 |
You have *borne wine tax, even though
entitled to quote |
You have *borne wine tax on a
*tax-bearing dealing for which you were
entitled to quote (whether or not you quoted). You have not sold the wine. If
you have applied the wine to own use, the *AOU
would not have been taxable, assuming it were an
*assessable dealing. |
the *wine tax borne, to the extent that
you have not *passed it on |
time of the *tax-bearing dealing |
|
CR3 |
You are liable to tax because *quote
ineffective under section 13-30 |
You have become liable to wine tax on an
*assessable dealing (or have lost an
entitlement to a *CR6 wine tax credit) because
section 13-30 applied to an otherwise fully effective
*quote that was made to you. |
the wine tax payable on the *assessable
dealing (or the amount to which the *CR6 wine
tax credit would have related), to the extent that you have not
*passed it on |
time of the *assessable dealing (or time
*CR6 wine tax credit would have
arisen) |
|
CR4 |
Avoiding double tax on the same wine |
You have become liable to wine tax on an
*assessable dealing (the current
dealing), but have *borne wine tax on
the wine before the time of the current dealing. |
the wine tax previously *borne on the
wine |
time of the current dealing |
|
CR5 |
Ensuring exemption where latest
*assessable dealing is non-taxable |
*Assessable dealing (the current
dealing) is not taxable (for any reason except section 7-20).
You: |
the wine tax previously *borne on the
wine |
time of the current dealing |
|
CR6 |
Tax excluded from sale *price of tax-paid
wine sold to *quoting purchaser |
You have sold wine, to a purchaser who
*quoted on the sale, for a
*price that excluded some or all of the wine
tax previously *borne by you on the
wine. |
the wine tax excluded from sale
*price |
time of sale |
|
CR7 |
Ensuring no double tax in respect of
*containers |
You are liable to the wine tax on an
*assessable dealing with wine that is the
contents of a *container. You have
*borne wine tax on the container. |
the *wine tax borne on the
*container |
time of the *assessable dealing |
|
CR8 |
Replacement of defective wine |
You have *borne wine tax on
*assessable wine used for the purpose of
replacing other wine because of defects in the other wine. |
*wine tax borne on replacement
wine |
time of replacement |
|
CR9 |
Tax excluded from sale *price of tax-paid
wine sold to purchaser for *export |
You have sold wine to a purchaser who, at the time of sale, had the
intention of *exporting the wine (otherwise
than as *accompanied baggage) while it was
still *assessable wine. The
*price excluded some or all of the wine tax
previously *borne by you on the wine. |
the wine tax excluded from sale
*price |
time of sale |
|
CR10 |
Wine *exported by you while still
*assessable wine |
Wine on which you have *borne wine tax has
been *exported by you while still
*assessable wine. |
the *wine tax borne |
time of *export |
|
CR11 |
Wine sold for tax-exclusive *price to
*eligible Australian traveller who subsequently
*exported it |
You sold wine to an *eligible Australian
traveller in accordance with the *prescribed
rules for export sales for a *price that
excluded some or all of the wine tax previously
*borne by you on the wine. The wine has been
*exported by the purchaser within the time, and
in the manner, prescribed by the regulations. |
wine tax excluded from sale
*price |
time of *export |
|
CR12 |
Wine sold for tax-exclusive *price to
*eligible foreign traveller |
You sold wine to an *eligible foreign
traveller, in accordance with the *prescribed
rules for export sales, for a *price that
excluded some or all of the wine tax previously
*borne by you on the wine. |
wine tax excluded from sale
*price |
time of sale |
|
CR13 |
Refund of *customs duty following
destruction of *imported wine |
You have become liable to wine tax on a
*local entry of wine that was
*imported under a contract of sale. You
rejected the wine for non-compliance with the contract and the wine was
destroyed under *Customs supervision. The
Commissioner is satisfied that the destruction is or would be ground for
remission of *customs duty on the
wine. |
wine tax payable on the *local
entry |
time of destruction of the wine |
|
CR14 |
Drawback of *customs duty on
*imported wine |
You have become liable to wine tax on a
*local entry of wine for which drawback of
*customs duty has been allowed under section
168 of the Customs Act 1901 (or, in the Commissioner’s opinion,
would have been allowed if wine had been liable to duty). |
wine tax payable on the *local
entry |
time when drawback was allowed (or would have been allowed) |
|
CR15 |
Sale *price written off as bad
debt |
You have: |
a proportion of the wine tax paid that is equal to the proportion of the
debt written off |
time of writing off |
(1) If you are *registered or
*required to be registered, you may make a
claim for a *wine tax credit by including the
amount of the wine tax credit in the *reduction
of your *net amount for
the*tax period in question under section
21-15.
(2) If you are not *registered or
*required to be registered, you may make a
claim for a *wine tax credit in the
*approved form. The claim must be accompanied
by such supporting evidence as the Commissioner requires.
(3) A claim under subsection (2) must be lodged with the Commissioner
within 4 years after the time when the *wine
tax credit arises.
The Commissioner is not required to consider a claim under subsection
17-10(2) for a *wine tax credit if the total
amount claimed is less than $200.
If you have claimed under subsection 17-10(2) a
*wine tax credit to which you are entitled, the
Commissioner must apply the wine tax credit as follows:
(a) the Commissioner may apply the wine tax credit against any liability
that you have under the *wine tax law or under
any other Act of which the Commissioner has the general
administration;
(b) the Commissioner must refund any excess to you.
If the amount applied by the Commissioner under section 17-20 is more
than the amount of the *wine tax credit to
which you are properly entitled, the excess is to be treated as if it were wine
tax that became payable, and due for payment, by you at the time when it was
applied.
Note: The main effect of treating the amount as if it were
tax is to apply the collection and recovery rules in Part VI of the Taxation
Administration Act 1953.
(1) A *wine tax credit under
*CR15 in relation to an amount written off by
you as a bad debt is subject to the condition that you are liable to pay an
amount under this section if you later recover some or all of the amount written
off.
(2) The amount payable by you is calculated using the following
formula:
(3) The amount is to be treated as if it were wine tax that became payable
by you at the time of recovery of the bad debt, and, for the purposes of Part 5,
were attributable to the *tax period in which
the recovery happened.
Note: The main effect of treating the amount as if it were
wine tax is to apply the collection and recovery rules in Part VI of the
Taxation Administration Act 1953.
(1) A *wine tax credit under
*CR8 for wine tax on wine that was used to
replace defective wine is subject to the condition that you are liable to pay an
amount under this section if you later sell the defective wine.
(2) The amount payable by you is calculated using the following
formula:
(3) The amount is to be treated as if it were wine tax that became payable
by you at the time of the later sale of the defective wine, and, for the
purposes of Part 5, were attributable to the
*tax period in which the later sale
happened.
Note: The main effect of treating the amount as if it were
wine tax is to apply the collection and recovery rules in Part VI of the
Taxation Administration Act 1953.
(1) The Commissioner may enter into an agreement with you regarding the
manner of calculating and claiming *wine tax
credits to which you are entitled.
(2) So far as the agreement is inconsistent with this Act, the agreement
prevails.
If the Commissioner decides to disallow the whole or a part of a claim
for a *wine tax credit, the Commissioner must
notify you of the decision.
Note: Disallowing the whole or a part of a claim for a wine
tax credit is a reviewable wine tax decision (see Division 7 of Part VI of
the Taxation Administration Act 1953).
Wine tax (except wine tax on customs dealings) is added to net amounts
under the GST Act. Wine tax credits are subtracted from those net
amounts.
Note: Division 165 (Anti-avoidance) of the GST Act will
cover avoidance schemes relating to wine tax so far as they affect net amounts,
because such schemes affect amounts payable under the GST Act.
(1) Your *net amount for a
*tax period is
*increased by adding the sum of all of the
amounts of wine tax (if any) that are attributable to that tax period.
(2) However, this section does not apply to wine tax payable on
*customs dealings.
Note: This section has the effect of incorporating your
liability for the wine tax (other than wine tax on customs dealings) into the
amount of GST that you are liable to pay under Division 33 of the GST Act, or
into the amount of refund to which you are entitled under Division 35 of the GST
Act.
(1) The wine tax payable by you on a
*taxable dealing that is a
*supply is attributable to the same
*tax period, or tax periods, applying to you as
the tax period or tax periods to which:
(a) if the supply is a *taxable
supply—the taxable supply is attributable; or
(b) if the supply is not a taxable supply—the supply would be
attributable if it were a taxable supply.
For the basic rules on attribution of taxable
supplies, see section 29-5 of the GST Act.
(2) The wine tax payable by you on a
*taxable dealing that is not a
*supply is attributable to the
*tax period during which the time of dealing
occurs, as specified in column 4 of the
*Assessable Dealings Table.
Your *net amount for a
*tax period is
*reduced by subtracting the sum of all of the
amounts of *wine tax credits (if any) to which
you are entitled that arise during that tax period.
Note 1: This section has the effect of incorporating your
entitlement to wine tax credits into the amount of GST that you are liable to
pay under Division 33 of the GST Act, or into the amount of refund to which you
are entitled under Division 35 of the GST Act.
Note 2: If you are not registered or required to be
registered (and therefore do not have net amounts), you can claim wine tax
credits to which you are entitled directly from the Commissioner (see subsection
17-10(2)).
Wine tax on a customs dealing is not included in net amounts. Generally
speaking, it is paid together with customs duty. (This is consistent with
payment of GST on taxable importations.)
Amounts of wine tax on *customs dealings
are to be paid to the Commonwealth:
(a) at the same time, at the same place, and in the same manner, as
*customs duty is payable on the wine in
question (or would be payable if the wine were subject to customs duty);
or
(b) in the circumstances specified in the regulations, within such further
time specified in the regulations, and at the place and in the manner specified
in the regulations.
Note: The regulations could (for example) allow for deferral
of payments to coincide with payments of net amounts.
Division 165 of the *GST Act applies to
amounts that are payable under this Division as if they were amounts payable
under the GST Act.
(1) This Act applies in relation to cider, perry, mead and sake in the
same way that it applies in relation to wine (other than
*grape wine).
(2) However, this section does not apply to any beverage of a kind
referred to in paragraph 31-1(2)(a), (b), (c) or (d).
(1) If you sell wine by *wholesale at a
*price that includes wine tax that you have or
will become liable to pay on the wine, you must specify the amount of the tax on
any invoice given to the purchaser.
(2) You are guilty of an offence if you contravene this section.
Maximum penalty: 20 penalty units.
Note 1: Chapter 2 of the Criminal Code sets out the
general principles of criminal responsibility.
Note 2: See section 4AA of the Crimes Act 1914 for
the current value of a penalty unit.
(1) This section applies to you if:
(a) you (or your *associate) has been a
party to a non-arm’s length transaction; and
(b) if the transaction had instead been an arm’s length transaction,
it would have been the case (or could reasonably be expected to have been the
case) that:
(i) your liability to wine tax on the non-arm’s length transaction,
or any other transaction, would have been
*increased; or
(ii) your entitlement to a *wine tax
credit in connection with the non-arm’s length transaction, or any other
transaction, would have been
*reduced.
(2) The liability or *wine tax credit is
taken always to have been the amount that it would have been (or could
reasonably be expected to have been) if it had been based on an arm’s
length transaction instead of on the non-arm’s length
transaction.
(1) If there is a need to know the *price
for which particular wine was sold, but the parties have not allocated a
particular amount to the wine, the price for which the wine was sold is (for the
purposes of the *wine tax law) the price for
which the wine could reasonably be expected to have been sold if it had been
sold separately.
(2) Similarly, if there is a need to know how much of a global amount
relates to some other element of a transaction, but the parties have not
allocated a particular amount to that element, the amount to be allocated to
that element (for the purposes of the *wine tax
law) is the amount that could reasonably be expected to have been allocated to
that element if that element had been the only subject matter of the
transaction.
(1) The
Commonwealth and *Commonwealth entities are not
liable to pay wine tax payable under this Act. However, it is the
Parliament’s intention that the Commonwealth and Commonwealth entities
should:
(a) be notionally liable to pay wine tax payable under this Act;
and
(b) be notionally entitled to *wine tax
credits arising under this Act.
(2) The *Finance Minister may give such
written directions as are necessary or convenient for carrying out or giving
effect to subsection (1) and, in particular, may give directions in relation to
the transfer of *money within an account, or
between accounts, operated by the Commonwealth or a
*Commonwealth entity.
(3) Directions under subsection (2) have effect, and must be complied
with, despite any other Commonwealth law.
(4) Commonwealth entity means:
(a) an Agency (within the meaning of the Financial Management and
Accountability Act 1997); or
(b) a Commonwealth authority (within the meaning of the Commonwealth
Authorities and Companies Act 1997);
that cannot be made liable to taxation by a Commonwealth law.
(1) This section cancels the effect of a provision of another Act that
would have the effect of exempting a person from liability to pay wine tax
payable under this Act.
(2) The cancellation does not apply if the provision of the other
Act:
(a) commences after this section commences; and
(b) refers specifically to wine tax payable under this Act.
The Criminal Code applies to all offences against this
Act.
(1) The Governor-General may make regulations prescribing
matters:
(a) required or permitted by this Act to be prescribed; or
(b) necessary or convenient to be prescribed for carrying out or giving
effect to this Act.
(2) In particular, the regulations may make provision:
(a) allowing wine to be brought into
*Australia, on a temporary basis, without the
payment of wine tax;
(b) relating to the service of documents under, or for the purposes of,
the *wine tax law (including the service of
process in proceedings for the recovery of tax or other amounts payable under
the wine tax law);
(c) for penalties for offences against the regulations by way of fines of
up to $1,000.
(1) These all form part of this Act:
• the headings to the Parts, Divisions and Subdivisions of this
Act;
• *explanatory sections;
• the headings to the sections and subsections of this Act;
• the notes and examples (however described) that follow provisions
of this Act.
(2) The asterisks used to identify defined terms form part of this Act.
However, if a term is not identified by an asterisk, disregard that fact in
deciding whether or not to apply to that term a definition or other
interpretation provision.
These do not form part of this Act:
• footnotes and endnotes;
• Tables of Subdivisions.
(1) An explanatory section is:
(a) any section that is the first section in a Division and that has as
its heading “What this Division is about”; or
(b) any section in Division 2, 3 or 4.
(2) *Explanatory sections form part of
this Act, but they are not operative provisions. In interpreting an operative
provision, an explanatory section may only be considered:
(a) in determining the purpose or object underlying the provision;
or
(b) to confirm that the provision’s meaning is the ordinary meaning
conveyed by its text, taking into account its context in this Act and the
purpose or object underlying the provision; or
(c) in determining the provision’s meaning if the provision is
ambiguous or obscure; or
(d) in determining the provision’s meaning if the ordinary meaning
conveyed by its text, taking into account its context in this Act and the
purpose or object underlying the provision, leads to a result that is manifestly
absurd or is unreasonable.
(1) Wine includes any fruit wine or vegetable
wine.
Note: The wine tax also applies to cider, perry, mead and
sake in the same way that it applies to wine (see section
27-1).
(2) However, wine does not include:
(a) beverages that do not contain more than 1.15% by volume of ethyl
alcohol; or
(b) *beer; or
(c) spirits, liqueurs or spirituous liquors; or
(d) beverages that contain beer, spirits (other than spirits for
fortifying wine or other beverages), liqueurs or spirituous liquors.
(3) For the purpose of paragraph (3)(a), the volume of ethyl alcohol in
beverages is to be measured at 20°C and is to be calculated on the basis
that the specific gravity of ethyl alcohol is 0.79067 (at 20°C in a
vacuum).
(4) Beer means any fermented liquor (whether or not the
liquor contains sugar, glucose or any other substance) that:
(a) is brewed from a mash (whether or not the mash contains malt);
and
(b) contains hops (including any substance prepared from hops) or other
bitters.
Note: The concept of grape wine is used in Subdivision 9-B
to work out the taxable value of retail transactions involving wine produced
from grapes. In the case of grape wine, you can choose to use the average
wholesale price method of working out taxable values.
(1) Grape wine is wine that:
(a) is the product of the complete or partial fermentation of fresh grapes
or products derived solely from fresh grapes; and
(b) complies with any requirements of the regulations relating to any of
the following:
(i) the substances that may be added to grape wine;
(ii) the substances that may be used in the production of grape
wine;
(iii) the composition of grape wine.
(2) A beverage does not cease to be the product of the complete or partial
fermentation of fresh grapes or products derived solely from fresh grapes merely
because:
(a) it has, by complete or partial fermentation of contained sugars,
become surcharged with carbon dioxide; or
(b) grape spirit, brandy, or both grape spirit and brandy, have been added
to it.
(1) This section sets out the 2 situations in which an entity is taken to
have borne wine tax on wine.
(2) An entity is taken to have borne wine tax on wine if the
entity has become liable to wine tax on an
*assessable dealing with the wine. However, the
wine tax for which the entity has become liable is not counted to the extent to
which it has been the basis of a *wine tax
credit entitlement.
(3) An entity is taken to have borne wine tax on wine if the
entity purchased the wine for a *price that
included wine tax. However, the amount of wine tax borne is to be
*reduced by any amount of the wine tax included
in that price that has been refunded or *wine
tax credited to the entity.
(1) This section sets out the circumstances in which wine is taken to be
obtained by an entity under quote.
(2) An entity purchases wine under quote if the entity
*quotes on the purchase of the wine, and
either:
(a) the sale is an *assessable dealing by
the seller that is exempted from tax only because of the quote; or
(b) on the basis of the quote, the seller agrees to exclude tax from the
*price of the wine.
(3) An entity locally enters wine under quote if the entity
*quotes on the
*local entry of the wine and the local entry is
exempted from tax only because of the quote.
(4) An entity obtains wine under quote if:
(a) the entity *purchases, or
*locally enters, the wine under quote as
described in subsections (2) and (3); or
(b) the entity *quotes on a
*customs dealing with the wine and the dealing
is exempted from tax only because of the quote; or
(c) the entity has obtained a *CR2 wine
tax credit for *wine tax borne on a dealing
with the wine.
(1) A notice, application or other document is in the approved
form if:
(a) it is in the form approved in writing by the
*Commissioner in relation to that kind of
notice, application or other document; and
(b) it contains the information that the form requires, and such further
information as the Commissioner requires; and
(c) it is given, to the entity to which it is required to be given, in the
manner (if any) that the Commissioner requires; and
(d) it is, if required by this Act to be given to the Commissioner, lodged
at the place that the Commissioner requires.
(2) The *Commissioner may combine in the
same approved form more than one notice, application or other
document.
In this Act, unless the contrary intention appears:
ABN has the meaning given by section 41 of the A New Tax
System (Australian Business Number) Act 1998.
accompanied baggage, in relation to the
*export of wine, means wine that is exported on
a flight or voyage on which the owner of the wine is a passenger.
AD1a means the *assessable
dealing of that name in the *Assessable
Dealings Table, and AD1b, AD2a etc. have corresponding meanings.
airport shop goods has the same meaning as in the Customs
Act 1901.
amount includes a nil amount.
AOU means *application to
own use.
AOU connected with retail sales of wine means an
*AOU that:
(a) is constituted by consuming wine or giving wine away; and
(b) is connected with making, or attempting to make,
*retail sales of wine.
AOU connected with retail sales of grape wine has the meaning
given by subsection 9-25(4).
application to own use, in relation to wine, includes any of
the following:
(a) consuming the wine;
(b) giving the wine away, or transferring property in the wine under a
contract that is not a contract of sale;
(c) granting any right or permission to use the wine;
(d) if an entity other than the owner has
*locally entered the wine—anything done
by the entity that would be an application to own use of the wine by the owner
if it had been done by the owner;
but does not include:
(e) selling the wine or consigning it for sale by consignment;
or
(f) if the wine is *imported
wine—anything done with it after importation and before it is locally
entered.
approved form has the meaning given by Subdivision
31-E.
assessable dealing means any dealing covered by the
*Assessable Dealings Table.
Assessable Dealings Table means the table in section
5-5.
assessable wine means
*Australian wine or
*imported wine.
associate has the meaning given by section 318 of the
Income Tax Assessment Act 1936.
Australia has the meaning given by section 195-1 of the
*GST Act.
Australian wine means wine that has been
*manufactured in
*Australia, but does not include
*imported wine.
average wholesale price method for working out the
*notional wholesale selling price of a
*taxable dealing is the method set out in
section 9-40.
beer has the meaning given by subsection 31-1(4).
borne wine tax has the meaning given by Subdivision
31-C.
Commissioner means the Commissioner of Taxation.
Commonwealth entity has the meaning given by subsection
27-20(4).
company means:
(a) a body corporate; or
(b) any other unincorporated association or body of persons;
but does not include a
*partnership.
container means:
(a) packaging in which, or with which, any property (the
contents) is packed or secured, in the ordinary course of a
business, for the purpose of the marketing or delivery of the contents;
and
(b) ancillary items that are packed or secured with the contents and are
intended, and reasonably necessary, to allow or facilitate the use of the
contents.
CR1 means the wine tax credit ground of that name in the
*Wine Tax Credit Table, and CR2, CR3 etc. have
corresponding meanings.
Customs means the Australian Customs Service.
customs clearance area means an area that is designated or
set aside for the performance of functions under the Customs Act
1901.
customs dealing means *AD4b,
*AD10 or
*AD14b.
customs duty means any duty of customs imposed by that name
under a law of the Commonwealth, other than:
(a) the A New Tax System (Goods and Services Tax
Imposition—Customs) Act 1999; or
(b) the A New Tax System (Wine Equalisation Tax
Imposition—Customs) Act 1999.
Customs Tariff means the Customs Tariff Act 1995 as
amended by any Act, and as proposed to be amended by Customs Tariff Proposals
introduced into the House of Representatives.
eligible Australian traveller means an entity defined to be
an eligible Australian traveller by regulations made for the purposes of this
definition.
eligible foreign traveller means an entity defined to be an
eligible foreign traveller by regulations made for the purposes of this
definition.
eligible royalty cost has the meaning given by subsection
5-15(2).
entity has the meaning given in section 195-1 of the
*GST Act.
explanatory section has the meaning given by section
29-10.
export, in relation to wine, means export the wine from
*Australia, and, in relation to an
*eligible Australian traveller, includes taking
the wine out of Australia as *accompanied
baggage.
Finance Minister means the Minister administering the
Financial Management and Accountability Act 1997.
grape wine has the meaning given by Subdivision
31-B.
GST has the meaning given by section 195-1 of the
*GST Act.
GST Act means the A New Tax System (Goods and Services Tax
) Act 1999.
GST-free has the meaning given by section 195-1 of the
*GST Act.
GST importation value of a
*local entry is an amount equal to what would
be the value of the local entry, for the purposes of the
*GST Act, if it were a taxable importation
within the meaning of section 195-1 of that Act.
For the basic rules on the value of taxable
importations, see section 13-20 of the GST Act.
half-retail price method for working out the
*notional wholesale selling price of a
*taxable dealing is:
(a) if the dealing is a *retail
sale—the method set out in subsection 9-35(1); or
(b) if the dealing is an *AOU connected
with retail sales of grape wine—the method set out in subsection
9-35(2).
import means *import goods
into Australia.
importation of goods into Australia has the meaning given by
section 195-1 of the *GST Act.
imported wine means wine that has been
*imported (whether or not the wine was
*manufactured in
*Australia).
increase includes increase from nil.
indirect marketing sale has the meaning given by section
5-20.
inwards duty free shop has the same meaning as in section 96B
of the Customs Act 1901.
LE1 means the *local entry
of that name in the *Local Entry Table, and
LE2, LE3 etc. have corresponding meanings.
local entry has the meaning given by section 5-30.
Local Entry Table means the table in section 5-30.
locally enter wine under quote has the meaning given by
subsection 31-15(3).
manufacture includes the following:
(a) production;
(b) combining parts or ingredients so as to form an article or substance
that is commercially distinct from the parts or ingredients;
(c) applying a treatment to foodstuffs as a process in preparing them for
human consumption;
but does not include any prescribed combination of parts or
ingredients.
manufacturer, in relation to particular wine, means the
entity that (not as an employee) *manufactured
the wine, whether or not the entity owned the materials out of which the wine
was manufactured.
money has the meaning given by section 195-1 of the
*GST Act.
net amount has the meaning given by section 195-1 of the
*GST Act.
notional wholesale purchase price, in relation to wine, means
the *price (excluding wine tax and
*GST) for which you could reasonably have been
expected to purchase the wine by wholesale under an arm’s length
transaction.
notional wholesale selling price has the meaning given by
Subdivision 9-B.
obtain wine under quote has the meaning given by Subdivision
31-D.
partnership has the meaning given by section 995-1 of the
*ITAA 1997.
passed on, in relation to an amount of tax that has been
*borne by an entity, does not include an amount
that the entity has passed on to another entity, but has later refunded to that
other entity.
prescribed rules for export sales means the rules prescribed
by the regulations setting out conditions that must be complied with in order
for dealings with wine to be exempted, or otherwise relieved from wine tax, on
the basis of the *export, or intended export,
of the wine.
price has the meaning given by section 9-75 of the
*GST Act.
purchase wine under quote has the meaning given by subsection
31-15(2).
quote means quote an
*ABN.
reduce includes reduce to nil.
registered has the meaning given by section 195-1 of the
*GST Act.
relevant traveller has the same meaning as in section 96B of
the Customs Act 1901.
required to be registered has the meaning given by section
195-1 of the *GST Act.
retail sale means any sale that is not a
*wholesale sale.
royalty has the meaning given by subsection
9-70(2).
royalty-inclusive AOU has the meaning given by section
5-15.
royalty-inclusive sale has the meaning given by section
5-15.
sale includes barter or exchange.
supply has the meaning given by section 9-10 of the
*GST Act.
taxable dealing means an
*assessable dealing that happens on or after 1
July 2000 for which no exemption is available under Division 7.
taxable supply has the meaning given by section 195-1 of the
*GST Act.
taxable value means the taxable value that applies under
Division 9.
tax-bearing dealing, in relation to an amount of
*wine tax borne by an entity, means the dealing
through which, or because of which, the tax was borne.
tax period has the meaning given by section 195-1 of the
*GST Act.
untaxed AOU has the meaning given by subsection
5-25(2).
untaxed sale has the meaning given by subsection
5-25(1).
wholesale sale means a sale to an entity that purchases for
the purpose of resale, but does not include a sale of wine from stock in a
retail store (or retail section of a store) to make up for a temporary shortage
of stock of the purchaser, if the wine is of a kind that:
(a) is usually *manufactured by the
purchaser; or
(b) is usually purchased by the purchaser for resale.
wine has the meaning given by Subdivision 31-A.
wine tax means tax that is payable under the
*wine tax law and imposed as wine equalisation
tax by any of these:
(a) the A New Tax System (Wine Equalisation Tax
Imposition—General) Act 1999; or
(b) the A New Tax System (Wine Equalisation Tax
Imposition—Customs) Act 1999; or
(c) the A New Tax System (Wine Equalisation Tax
Imposition—Excise) Act 1999.
wine tax borne has the meaning given by Subdivision
31-C.
wine tax credit means a wine tax credit under Part
4.
Wine Tax Credit Table means the table in section
17-5.
wine tax law means:
(a) this Act; and
(b) any Act that imposes wine tax; and
(c) the A New Tax System (Wine Equalisation Tax and Luxury Car Tax
Transition) Act 1999 so far as it relates to the Acts covered by paragraphs
(a) and (b); and
(d) the Taxation Administration Act 1953, so far as it relates to
any Act covered by paragraphs (a) to (c); and
(e) any other Act, so far as it relates to any Act covered by paragraphs
(a) to (d) (or to so much of that Act as is covered); and
(f) regulations under an Act, so far as they relate to any Act covered by
paragraphs (a) to (e) (or to so much of that Act as is covered).
you: if a provision of this Act uses the expression
you, it applies to entities generally, unless its application is
expressly limited.
Note: The expression you is not used in
provisions that apply only to entities that are not
individuals.