Commonwealth Consolidated Acts Commonwealth Consolidated ActsAct No. 62 of 1999 as amended
This compilation was prepared on 28 March 2012
taking into account amendments up to Act No. 12 of 2012
The text of any of those amendments not in force
on that date is appended in the Notes section
The operation of amendments that have been incorporated may
be
affected by application provisions that are set out in the Notes section
Prepared by the Office of Legislative Drafting and
Publishing,
Attorney-General's Department, Canberra
Contents
Part 1--Introduction 1
Division 1--Preliminary 1
1-1......... Short title [see Note 1] ........................................................................ 1
1-2......... Commencement ................................................................................... 1
1-3......... How the wine tax law applies to things outside Australia and things happening before commencement 1
1-4......... States and Territories are bound by the wine tax law .......................... 1
Division 2--Overview of the wine tax legislation 2
2-1......... What this Act is about ......................................................................... 2
2-5......... Liability to tax (Part 2) ........................................................................ 2
2-10....... Quoting (Part 3) .................................................................................. 2
2-15....... Wine tax credits (Part 4) ...................................................................... 2
2-20....... Payment of wine tax (Part 5) ............................................................... 3
2-25....... Miscellaneous (Part 6) ........................................................................ 3
2-30....... Interpretative provisions (Part 7) ......................................................... 3
2-33....... Administration, collection and recovery provisions in the Taxation Administration Act 1953 3
Division 3--Defined terms 4
3-1......... When defined terms are identified ....................................................... 4
3-5......... When terms are not identified .............................................................. 4
3-10....... Identifying the defined term in a definition .......................................... 4
Division 4--Status of Guides and other non-operative material 5
4-1......... Non-operative material ........................................................................ 5
4-5......... Explanatory sections ........................................................................... 5
4-10....... Other material ...................................................................................... 5
Part 2--Wine tax 6
Division 5--General rules for taxability 6
5-1......... What this Division is about ................................................................. 6
5-5......... General rules for taxing assessable dealings ....................................... 6
5-10....... Sale time brought forward if purchaser uses the wine before title passes 12
5-15....... Royalty-inclusive sale (AD2c and AD12c) or AOU (AD3d and AD13d) 13
5-20....... Indirect marketing sale (AD2d and AD12d) ..................................... 13
5-25....... Untaxed sale (AD2e and AD12e) or AOU (AD3a and AD13a) ...... 14
5-30....... Local entry of imported wine (AD10) ............................................... 14
Division 7--Exemptions 18
7-1......... What this Division is about ............................................................... 18
7-5......... Exemption for dealings that are GST-free supplies or non-taxable importations 18
7-10....... Exemptions based on quoting ........................................................... 18
7-15....... Exemptions based on Schedule 4 to the Customs Tariff Act 1995 .... 18
7-20....... Exemption for local entry if wine has been taxed while in bond ....... 19
7-25....... Goods returned to Australia in an unaltered condition ...................... 19
Division 9--Taxable value 21
9-1......... What this Division is about ............................................................... 21
Subdivision 9-A--General rules for working out taxable value 21
9-5......... How to work out the taxable value of a taxable dealing .................... 21
9-10....... Agreement with Commissioner regarding calculation of taxable value 21
Subdivision 9-B--Notional wholesale selling price 22
9-25....... The 2 methods of working out notional wholesale selling prices for retail dealings with grape wine 22
9-30....... Working out notional wholesale selling prices for retail dealings with wine that is not grape wine 22
9-35....... The half retail price method ............................................................... 23
9-40....... The average wholesale price method ................................................. 23
9-45....... Notional wholesale selling prices for other dealings ......................... 23
Subdivision 9-C--Additions to taxable value 24
9-65....... Taxable dealing with wine that is the contents of a container ............ 24
9-70....... Assessable dealings with wine that involve the payment of an associated royalty 24
9-75....... Assessable dealing with wine in bond .............................................. 25
9-80....... Amounts not to be added if they are already included in the taxable value 26
Part 3--Quoting 27
Division 13--Quoting for dealings in wine 27
13-1....... What this Division is about ............................................................... 27
13-5....... Standard grounds for quoting ABN .................................................. 27
13-10..... Additional quoting grounds in special circumstances ........................ 28
13-15..... Periodic quoting ................................................................................ 28
13-20..... Manner in which quote must be made ............................................... 29
13-25..... Incorrect quote nevertheless effective for certain purposes ............... 29
13-30..... Quote not effective for certain purposes if there are grounds for believing it was improperly made 29
13-35..... Improper quoting is an offence ......................................................... 29
Part 4--Wine tax credits 31
Division 17--Wine tax credits 31
17-1....... What this Division is about ............................................................... 31
17-5....... Wine tax credit entitlements ............................................................... 31
17-10..... Claims for wine tax credits ................................................................ 36
17-15..... Commissioner not required to consider credit claims for less than $200 36
17-20..... Wine tax credits to be applied against tax liabilities and excess refunded 36
17-25..... Excess wine tax credits must be repaid ............................................. 37
17-30..... Clawback of CR15 wine tax credit on later recovery of bad debt ...... 37
17-35..... Clawback of CR8 wine tax credit on later sale of defective wine ...... 37
17-37..... Clawback of CR10 wine tax credit on later sale ................................ 38
17-40..... Agreement with Commissioner regarding wine tax credits ............... 39
17-45..... Notifying disallowance of wine tax credit claim ................................ 39
Division 19--Producer rebates 40
19-1....... What this Division is about ............................................................... 40
19-5....... Entitlement to producer rebates ......................................................... 40
19-7....... Approval as New Zealand participant ............................................... 40
19-8....... Revoking an approval as a New Zealand participant ......................... 41
19-9....... Notification of changed circumstances .............................................. 42
19-10..... Exceptions ......................................................................................... 42
19-15..... Amount of producer rebates .............................................................. 43
19-20..... Associated producers ........................................................................ 44
19-25..... Excess claims .................................................................................... 45
19-30..... Obligation of purchasers ................................................................... 46
Part 5--Payments and refunds of wine tax 47
Division 21--Inclusion of wine tax and wine tax credits in net amounts 47
21-1....... What this Division is about ............................................................... 47
Subdivision 21-A--General 47
21-5....... Wine tax added to net amounts .......................................................... 47
21-10..... Attribution rules for wine tax ............................................................ 48
21-15..... Wine tax credits subtracted from net amounts ................................... 48
Subdivision 21-B--Members of GST groups 48
21-40..... Who is liable for wine tax ................................................................. 48
21-45..... Who is entitled to wine tax credits ..................................................... 49
Subdivision 21-C--Participants in GST joint ventures 49
21-70..... Who is liable for wine tax ................................................................. 49
21-75..... Who is entitled to wine tax credits ..................................................... 49
21-80..... Additional net amounts relating to GST joint ventures ...................... 50
Division 23--Wine tax on customs dealings 51
23-1....... What this Division is about ............................................................... 51
23-5....... Payment of wine tax on customs dealings ......................................... 51
23-10..... Application of Division 165 of the GST Act .................................... 51
Division 25--Tourist refund scheme 52
25-1....... What this Division is about ............................................................... 52
25-5....... Tourist refund scheme ....................................................................... 52
25-10..... Purchases later found to be GST-free supplies ................................. 53
Part 6--Miscellaneous 54
Division 27--Miscellaneous 54
27-5....... Wine tax must be specified on invoice for wholesale sales ............... 54
27-10..... Alteration of wine tax liability or wine tax credit if affected by non-arm's length transaction 54
27-15..... Apportionment of global amounts ..................................................... 55
27-20..... Commonwealth etc. not liable to pay wine tax .................................. 55
27-25..... Cancellation of exemptions from wine tax ........................................ 56
27-30..... Application of the Criminal Code ..................................................... 56
27-35..... Regulations ....................................................................................... 56
Part 7--Interpreting this Act 57
Division 29--Rules for interpreting this Act 57
29-1....... What forms part of this Act ............................................................... 57
29-5....... What does not form part of this Act .................................................. 57
29-10..... Explanatory sections, and their role in interpreting this Act .............. 57
Division 31--Meaning of some important concepts 59
Subdivision 31-A--Wine 59
31-1....... Meaning of wine ............................................................................... 59
31-2....... Meaning of grape wine ..................................................................... 59
31-3....... Meaning of grape wine product ........................................................ 59
31-4....... Meaning of fruit or vegetable wine ................................................... 60
31-5....... Meaning of cider or perry ................................................................ 60
31-6....... Meaning of mead .............................................................................. 61
31-7....... Meaning of sake ................................................................................ 61
31-8....... Requirements for types of wine ........................................................ 61
31-9....... Measuring alcoholic content .............................................................. 62
Subdivision 31-C--Borne wine tax and wine tax borne 62
31-10..... Meanings of borne wine tax and wine tax borne ............................... 62
Subdivision 31-D--Obtaining wine under quote etc. 63
31-15..... Meaning of obtain wine under quote etc. .......................................... 63
Division 33--Dictionary 64
33-1....... Dictionary ......................................................................................... 64
Notes 75
An Act about a tax, relating to certain alcoholic beverages, to implement A New Tax System, and for related purposes
Notes to
the
A New Tax System (Wine Equalisation Tax)
Act 1999 Note 1 The A New Tax System (Wine Equalisation Tax) Act 1999 as
shown in this
compilation comprises
Act No. 62, 1999 amended as indicated in the Tables below. For all relevant information pertaining to application, saving
or transitional provisions see Table A. Table of Acts
|
Act |
Number |
Date |
Date of commencement |
Application, saving or transitional provisions |
|
62, 1999 |
8 July 1999 |
1 July 2000 |
|
|
|
A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 |
176, 1999 |
22 Dec 1999 |
Schedule 1 (items 203-231, 233, 234, |
-- |
|
as amended by |
|
|
|
|
|
57, 2002 |
3 July 2002 |
Schedule 12 (item 39): (aa) |
-- |
|
|
A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 |
177, 1999 |
22 Dec 1999 |
Schedule 1 (items 170-172): (b) |
-- |
|
179, 1999 |
22 Dec 1999 |
Schedule 15 (items 7, 8): 1 July 2000 (c) |
-- |
|
|
44, 2000 |
3 May 2000 |
Schedule 3 (items 5, 6): (d) |
-- |
|
|
92, 2000 |
30 June 2000 |
Schedule 9A: (e) |
-- |
|
|
156, 2000 |
21 Dec 2000 |
Schedule 2 (items 19, 20, 25(2)): Royal Assent (f) |
Sch. 2 (item 25(2)) |
|
|
82, 2002 |
10 Oct 2002 |
Schedule 3 (items 9, 10): (g) |
-- |
|
|
148, 2003 |
17 Dec 2003 |
Schedule 2 (item 1): (h) |
-- |
|
|
Tax Laws Amendment (Wine Producer Rebate and Other Measures) Act 2004 |
129, 2004 |
31 Aug 2004 |
Schedule 1: 1 Oct 2004 |
Sch. 1 (items 7, 8) and Sch. 2 (item 3) |
|
Tax Laws Amendment (Long-term Non-reviewable Contracts) Act 2005 |
10, 2005 |
22 Feb 2005 |
Schedule 1 (item 17): 1 July 2005 |
-- |
|
Tax Laws Amendment (2004 Measures No. 7) Act 2005 |
41, 2005 |
1 Apr 2005 |
Schedule 10 (item 15): Royal Assent |
-- |
|
Tax Laws Amendment (2005 Measures No. 4) Act 2005 |
160, 2005 |
19 Dec 2005 |
Schedule 4 (items 1-25): 6 June 2006 ( see F2006L01656) |
Sch. 4 (item 25) |
|
Tax Laws Amendment (2006 Measures No. 2) Act 2006 |
58, 2006 |
22 June 2006 |
Schedule 7 (items 24-29): Royal Assent |
-- |
|
Fuel Tax (Consequential and Transitional Provisions) Act 2006 |
73, 2006 |
26 June 2006 |
Schedule 5 (items 143-151):
1 July 2006 (see s. 2(1)) |
-- |
|
Tax Laws Amendment (2006 Measures No. 3) Act 2006 |
80, 2006 |
30 June 2006 |
Schedule 14: Royal Assent |
Sch. 14 (item 3) |
|
Tax Laws Amendment (Repeal of Inoperative Provisions) Act 2006 |
101, 2006 |
14 Sept 2006 |
Schedule 5 (items 14-17) and Schedule 6 (items 5-11): Royal Assent |
Sch. 6 (items |
|
80, 2007 |
21 June 2007 |
Schedule 4 (items 27, 28, 31(2)): Royal Assent |
Sch. 4 (item 31(2)) |
|
|
33, 2009 |
22 May 2009 |
Schedule 2 |
-- |
|
|
Tax Laws Amendment (2009 GST Administration Measures) Act 2010 |
20, 2010 |
24 Mar 2010 |
Schedule 2 (items 12-18, 23(1)): 1 July 2010 |
Sch. 2 (item 23(1)) |
|
Tax Laws Amendment (2011 Measures No. 9) Act 2012 |
12, 2012 |
21 Mar 2012 |
Schedule 6 (items 33, 34): Royal Assent |
-- |
(a) The A New Tax System (Wine Equalisation Tax) Act 1999 was amended by Schedule 1 (items 203-255) and Schedule 7 (items 17-20) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999, subsections 2(4), (5) and (14)(b) of which provide as follows:
(4) Part 3 of Schedule 1 (other than items 232 and 235) commences immediately after the commencement of the A New Tax System (Wine Equalisation Tax) Act 1999.
(5) Items 127, 133, 187, 189, 190, 232 and 235 of Schedule 1 commence, or are taken to have commenced, on 1 July 2000, or immediately after the commencement of item 9 of Schedule 3 to the A New Tax System (Pay As You Go) Act 1999, whichever is later.
(14) If the Tradex Scheme Act 1999 commences before 1 July 2000:
(b) Part 2 of Schedule 7 commences immediately after the commencement of the A New Tax System (Goods and Services Tax) Act 1999.
(aa) Subsection 2(1) (item 43) of the Taxation Laws Amendment Act (No. 2) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Commencement information |
||
|
Column 1 |
Column 2 |
Column 3 |
|
Provision(s) |
Commencement |
Date/Details |
|
43. Schedule 12, item 39 |
Immediately after the time specified in the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999 for the commencement of item 17 of Schedule 7 to that Act |
1 July 2000 |
(b) The A New Tax System (Wine Equalisation Tax) Act 1999 was amended by Schedule 1 (items 170-172) only of the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999, subsection 2(4) of which provides as follows:
(4) Part 3 of Schedule 1 to this Act commences immediately after the commencement of Part 3 of Schedule 1 (other than the items for which specific commencement has been provided) to the A New Tax System (Indirect Tax and Consequential Amendments) Act 1999.
(c) The A New Tax System (Wine Equalisation Tax) Act 1999 was amended by Schedule 15 (items 7 and 8) only of the A New Tax System (Tax Administration) Act 1999, subsection 2(12) of which provides as follows:
(12) Schedules 12 (other than item 21) and 15 commence, or are taken to have commenced, at the commencement of the A New Tax System (Goods and Services Tax) Act 1999.
(d) The A New Tax System (Wine Equalisation Tax) Act 1999 was amended by Schedule 3 (items 5 and 6) only of the A New Tax System (Tax Administration) Act (No. 1) 2000, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences, or is taken to have commenced, immediately after the commencement of section 1 of the A New Tax System (Tax Administration) Act 1999.
Section 1 commenced on 22 December 1999.
(e) The A New Tax System (Wine Equalisation Tax) Act 1999 was amended by Schedule 9A only of the Indirect Tax Legislation Amendment Act 2000, subsection 2(6) of which provides as follows:
(6) Schedule 9A and item 5 of Schedule 10A commence immediately after the commencement of Part 3 of Schedule 1 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999.
Part 3 of Schedule 1 to the A New Tax System (Indirect Tax and Consequential Amendments) Act (No. 2) 1999 commenced on 1 July 2000.
(f) The A New Tax System (Wine Equalisation Tax) Act 1999 was amended by Schedule 2 (items 19 and 20) only of the Taxation Laws Amendment Act (No. 8) 2000, subsection 2(1) of which provides as follows:
(1) Subject to this section, this Act commences on the day on which it receives the Royal Assent.
(g) Subsection 2(1) (item 6) of the Customs Legislation Amendment Act (No. 1) 2002 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
6. Schedule 3, items 9 to 21 |
The later of: (a) immediately after the commencement of item 38 of Schedule 3 to the Customs Legislation Amendment and Repeal (International Trade Modernisation) Act 2001; and (b) the day on which this Act receives the Royal Assent |
19 July 2005 (paragraph (a) applies) |
(h) Subsection 2(1) (item 2) of the Designs (Consequential Amendments) Act 2003 provides as follows:
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, on the day or at the time specified in column 2 of the table.
|
Provision(s) |
Commencement |
Date/Details |
|
2. Schedules 1 and 2 |
Immediately after the commencement of section 4 of the Designs Act 2003. |
17 June 2004 |
(i) Subsection 2(1) (item 22) of the Fuel Tax (Consequential and Transitional Provisions) Act 2006 provides as follows :
(1) Each provision of this Act specified in column 1 of the table commences, or is taken to have commenced, in accordance with column 2 of the table. Any other statement in column 2 has effect according to its terms.
|
Provision(s) |
Commencement |
Date/Details |
|
22. Schedule 5, Part 4 |
The later of: (a) immediately after the commencement of the Fuel Tax Act 2006; and (b) the commencement of Schedule 4 to the Tax Laws Amendment (2005 Measures No. 4) Act 2005. However, the provision(s) do not commence at all unless both of the events mentioned in paragraphs (a) and (b) occur. |
1 July 2006 (paragraph (a) applies) |
Table of Amendments
|
ad. = added or inserted am. = amended rep. = repealed rs. = repealed and substituted |
|
|
Provision affected |
How affected |
|
Part 1 |
|
|
Division 2 |
|
|
Note 1 to s. 2-1................... |
rs. No. 176, 1999 |
|
Heading to s. 2-33............. |
ad. No. 73, 2006 |
|
Heading to s. 2-35............. |
rep. No. 73, 2006 |
|
S. 2-35................................. |
am. No. 73, 2006 |
|
Division 3 |
|
|
S. 3-5................................... |
am. No. 129, 2004 |
|
Part 2 |
|
|
Division 5 |
|
|
S. 5-5................................... |
am. No. 176, 1999; No. 129, 2004 |
|
Note to s. 5-5(2)................. |
am. No. 176, 1999 |
|
S. 5-15................................. |
am. No. 41, 2005 |
|
S. 5-25................................. |
am. No. 176, 1999; No. 101, 2006 |
|
Note to s. 5-25(3)............... |
ad. No. 101, 2006 |
|
S. 5-30................................. |
am. No. 176, 1999 (as am. by No. 57, 2002); No. 82, 2002 |
|
S. 5-35................................. |
rep. No. 176, 1999 |
|
S. 5-40................................. |
rep. No. 176, 1999 |
|
Division 7 |
|
|
S. 7-5................................... |
rs. No. 176, 1999 |
|
S. 7-15................................. |
am. Nos. 176 and 177, 1999; No. 156, 2000 |
|
S. 7-25................................. |
ad. No. 156, 2000 |
|
Division 9 |
|
|
Subdivision 9-C |
|
|
S. 9-70................................. |
am. No. 148, 2003 |
|
Part 4 |
|
|
Division 17 |
|
|
Note to s. 17-1.................... |
am. No. 92, 2000 |
|
S. 17-5................................. |
am. No. 176, 1999; No. 92, 2000; No. 160, 2005 |
|
S. 17-10............................... |
am. No. 160, 2005 |
|
S. 17-15............................... |
am. No. 160, 2005 |
|
S. 17-20............................... |
am. No. 179, 1999; No. 160, 2005 |
|
S. 17-25............................... |
am. No. 179, 1999 |
|
Note to s. 17-25.................. |
am. No. 73, 2006 |
|
Note to s. 17-30(3)............. |
am. No. 73, 2006 |
|
Note to s. 17-35(3)............. |
am. No. 73, 2006 |
|
S. 17-37............................... |
ad. No. 129, 2004 |
|
Note to s. 17-37(2)............. |
am. No. 73, 2006 |
|
Note to s. 17-45.................. |
am. No. 73, 2006 |
|
Division 19 |
|
|
Div. 19 of Part 4..................... |
ad. No. 92, 2000 |
|
|
rs. No. 129, 2004 |
|
S. 19-1................................. |
ad. No. 92, 2000 |
|
|
rs. No. 129, 2004 |
|
S. 19-5................................. |
ad. No. 92, 2000 |
|
|
rs. No. 129, 2004 |
|
|
am. No. 160, 2005 |
|
S. 19-7................................. |
ad. No. 160, 2005 |
|
Note to s. 19-7(4)............... |
am. No. 73, 2006 |
|
Note to s. 19-7(6)............... |
am. No. 73, 2006 |
|
S. 19-8................................. |
ad. No. 160, 2005 |
|
Note to s. 19-8(1)............... |
am. No. 73, 2006 |
|
Note to s. 19-8(2)............... |
am. No. 73, 2006 |
|
S. 19-9................................. |
ad. No. 160, 2005 |
|
S. 19-10............................... |
ad. No. 92, 2000 |
|
|
rs. No. 129, 2004 |
|
|
am. No. 160, 2005 |
|
S. 19-15............................... |
ad. No. 92, 2000 |
|
|
rs. No. 129, 2004 |
|
|
am. No. 160, 2005; No. 80. 2006 |
|
S. 19-20............................... |
ad. No. 92, 2000 |
|
|
rs. No. 129, 2004 |
|
|
am. No. 80, 2007; No. 12, 2012 |
|
S. 19-25............................... |
ad. No. 129, 2004 |
|
|
am. No. 160, 2005; Nos. 73 and 80, 2006 |
|
Note to s. 19-25(4)............. |
am. No. 73, 2006 |
|
S. 19-30............................... |
ad. No. 129, 2004 |
|
Part 5 |
|
|
Division 21 |
|
|
Table of Subdivs. to Div. 21..................................... |
ad. No. 176, 1999 |
|
Subdivision 21-A |
|
|
Heading to Subdiv. 21-A... |
ad. No. 176, 1999 |
|
S. 21-5................................. |
am. No. 176, 1999 |
|
Subdivision 21-B |
|
|
Subdiv. 21-B of Div. 21...... |
ad. No. 176, 1999 |
|
S. 21-40............................... |
ad. No. 176, 1999 |
|
S. 21-45............................... |
ad. No. 176, 1999 |
|
Subdivision 21-C |
|
|
Subdiv. 21-C of Div. 21...... |
ad. No. 176, 1999 |
|
S. 21-70............................... |
ad. No. 176, 1999 |
|
S. 21-75............................... |
ad. No. 176, 1999 |
|
S. 21-80............................... |
ad. No. 176, 1999 |
|
Division 23 |
|
|
S. 23-5................................. |
am. No. 176, 1999 |
|
Note to s. 23-5(1)............... |
No. 44, 2000 |
|
Note 2 to s. 23-5(1)............ |
ad. No. 44, 2000 |
|
|
am. No. 73, 2006 |
|
Division 25 |
|
|
Div. 25 of Part 5.................. |
ad. No. 177, 1999 |
|
S. 25-1................................. |
ad. No. 177, 1999 |
|
|
am. No. 20, 2010 |
|
Subhead. to s. 25-5(1)....... |
ad. No. 20, 2010 |
|
Subhead. to s. 25-5(2)....... |
ad. No. 20, 2010 |
|
Subhead. to s. 25-5(3)....... |
ad. No. 20, 2010 |
|
S. 25-5................................. |
ad. No. 177, 1999 |
|
|
am. No. 20, 2010 |
|
S. 25-10............................... |
ad. No. 20, 2010 |
|
Part 6 |
|
|
Division 27 |
|
|
S. 27-1................................. |
rep. No. 176, 1999 |
|
S. 27-20............................... |
am. No. 176, 1999; No. 58, 2006 |
|
S. 27-35............................... |
am. No. 176, 1999 |
|
Part 7 |
|
|
Division 31 |
|
|
Subdivision 31-A |
|
|
Subdiv. 31-A of Div. 31...... |
rs. No. 176, 1999 |
|
S. 31-1................................. |
rs. No. 176, 1999 |
|
Ss. 31-2 to 31-4.................. |
ad. No. 176, 1999 |
|
Subdiv. 31-B of Div. 31...... |
rep. No. 176, 1999 |
|
S. 31-5................................. |
rs. No. 176, 1999 |
|
Ss. 31-6 to 31-9.................. |
ad. No. 176, 1999 |
|
Subdiv. 31-E of Div. 31...... |
rep. No. 176, 1999 |
|
S. 31-20............................... |
rep. No. 176, 1999 |
|
Division 33 |
|
|
S. 33-1................................. |
am. Nos. 176 and 177, 1999; No. 92, 2000; No. 129, 2004; Nos. 10 and 160, 2005; No. 58, 2006; No. 80, 2007; No. 33, 2009; No. 12, 2012 |
Table A
Application, saving or transitional provisions
Taxation Laws Amendment Act (No. 8) 2000 (No. 156, 2000)
Schedule 2
25 Application
(2) The rest of the amendments made by this Schedule apply, and are taken to have applied, to importations into Australia on or after 1 July 2000.
Tax Laws Amendment (Wine Producer Rebate and Other
Measures) Act
2004
(No. 129,
2004)
Schedule 1
7 Application
The amendments made by this Schedule apply to dealings in wine made on or after 1 October 2004.
8 Transitional provisions
(1) The amount of producer rebate for a producer of rebatable wine under the A New Tax System (Wine Equalisation Tax) Act 1999 (as in force immediately before the commencement of this Schedule) for dealings in wine made on or after 1 July 2004 and before 1 October 2004 is the amount worked out under section 19-10 of that Act (as so in force) as if 30 September 2004 were the end of a financial year.
(2) The maximum amount of producer rebate for a producer, or a group of associated producers, of rebatable wine under the A New Tax System (Wine Equalisation Tax) Act 1999 (as in force after the commencement of this Schedule) for the 2004-05 financial year is $217,500.
Schedule 2
3 Application
The amendment made by item 1 of this Schedule applies to wine that is placed in containers after the commencement of this Schedule.
Tax Laws Amendment (2005 Measures No. 4) Act 2005 (No. 160, 2005)
Schedule 4
25 Application
The amendment made by item 9 of this Schedule applies only to wine on which wine tax has been paid for a taxable dealing during the financial year starting on 1 July 2005 or on a subsequent 1 July.
Tax Laws Amendment (2006 Measures No. 3) Act 2006 (No. 80, 2006)
Schedule 14
3 Application
The amendments made by this Schedule apply to dealings in wine made on or after 1 July 2006.
Tax Laws Amendment (Repeal of Inoperative Provisions)
Act 2006
(No. 101, 2006)
Schedule 6
5 Application of Schedule 5 amendments
The repeals and amendments made by Schedule 5 apply to acts done or omitted to be done, or states of affairs existing, after the commencement of the amendments.
6 Object
The object of this Part is to ensure that, despite the repeals and amendments made by this Act, the full legal and administrative consequences of:
(a) any act done or omitted to be done; or
(b) any state of affairs existing; or
(c) any period ending;
before such a repeal or amendment applies, can continue to arise and be carried out, directly or indirectly through an indefinite number of steps, even if some or all of those steps are taken after the repeal or amendment applies.
7 Making and amending assessments, and doing other things, in relation to past matters
Even though an Act is repealed or amended by this Act, the repeal or amendment is disregarded for the purpose of doing any of the following under any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003):
(a) making or amending an assessment (including under a provision that is itself repealed or amended);
(b) exercising any right or power, performing any obligation or duty or doing any other thing (including under a provision that is itself repealed or amended);
in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
Example 1: On 31 July 1999, Greg Ltd lodged its annual return under former section 160ARE of the Income Tax Assessment Act 1936. The return stated that the company had a credit on its franking account and that no franking deficit tax was payable for the 1998-99 franking year. Under former section 160ARH of that Act, the Commissioner was taken to have made an assessment consistent with the return.
Following an audit undertaken after the repeal of Part IIIAA of that Act, the Commissioner concludes that Greg Ltd fraudulently overfranked dividends it paid during the 1998-99 franking year, and had a franking account deficit for that franking year. As a result, the Commissioner considers that franking deficit tax and a penalty by way of additional tax are payable.
The Commissioner can amend the assessment under former section 160ARN of that Act, because item 7 of this Schedule disregards the repeal of that section for the purposes of making an assessment in relation to the 1998-99 franking year. Item 7 will also disregard the repeal of Division 11 of former Part IIIAA to the extent necessary for the Commissioner to assess Greg Ltd's liability to a penalty by way of additional tax.
Despite the repeal of sections 160ARU and 160ARV, item 9 will ensure that the general interest charge will accrue on the unpaid franking deficit tax and penalty until they are paid.
Item 7 will also preserve Greg Ltd's right, under former section 160ART of that Act, to object against the Commissioner's amended assessment (including the penalty), since the objection is the exercise of a right in relation to a franking year that ended before the repeal of Part IIIAA.
Example 2: During the 1997-98 income year, Duffy Property Ltd withheld amounts from its employees' wages as required by former Divisions 1AAA and 2 of Part VI of the Income Tax Assessment Act 1936. The company failed to notify the Commissioner of those amounts, and failed to remit them to the Commissioner.
Following an audit undertaken after the repeal of those Divisions, the Commissioner discovers that the withheld amounts have not been remitted. The company's records are incomplete and the Commissioner is unable to completely ascertain the extent of its liability for the withheld amounts. Under section 222AGA of that Act, the Commissioner makes an estimate of the liability.
Item 7 will disregard the repeal of section 220AAZA of that Act (which empowered the Commissioner to recover the amount of the estimate). Even though the estimate is made after the repeal, it relates to amounts withheld before the repeal.
8 Saving of provisions about effect of assessments
If a provision or part of a provision that is repealed or amended by this Act deals with the effect of an assessment, the repeal or amendment is disregarded in relation to assessments made, before or after the repeal or amendment applies, in relation to any act done or omitted to be done, any state of affairs existing, or any period ending, before the repeal or amendment applies.
9 Saving of provisions about general interest charge, failure to notify penalty or late reconciliation statement penalty
If:
(a) a provision or part of a provision that is repealed or amended by this Act provides for the payment of:
(i) general interest charge, failure to notify penalty or late reconciliation statement penalty (all within the meaning of the Income Tax Assessment Act 1936); or
(ii) interest under the Taxation (Interest on Overpayments and Early Payments) Act 1983; and
(b) in a particular case, the period in respect of which the charge, penalty or interest is payable (whether under the provision or under the Taxation Administration Act 1953) has not begun, or has begun but not ended, when the provision is repealed or amended;
then, despite the repeal or amendment, the provision or part continues to apply in the particular case until the end of the period.
10 Repeals disregarded for the purposes of dependent provisions
If the operation of a provision (the subject provision) of any Act or legislative instrument (within the meaning of the Legislative Instruments Act 2003) made under any Act depends to any extent on an Act, or a provision of an Act, that is repealed by this Act, the repeal is disregarded so far as it affects the operation of the subject provision.
11 Schedule does not limit operation of section 8 of the Acts Interpretation Act 1901
This Schedule does not limit the operation of section 8 of the Acts Interpretation Act 1901.
Tax Laws Amendment (Small Business) Act 2007 (No. 80, 2007)
Schedule 4
31 Application
(2) The amendments made by items 27 and 28 of Part 2 of this Schedule apply in relation to producer rebates for the 2007-08 financial year and later financial years.
Tax Laws Amendment (2009
GST Administration Measures) Act 2010
(No. 20, 2010)
Schedule 2
23 Application
(1) The amendments made by this Schedule apply in relation to goods acquired, and wine purchased, on or after 1 July 2010.